2001 (7) TMI 444

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..... dent. [Order]. After dispensing with the condition of pre-deposit of penalty an amount of Rs. 10,000/- each imposed on both the appellants, I take up both the appeals itself. 2. Vide the impugned order, the Joint Commissioner of Customs confiscated the carrier vehicle belonging to both the appellants on the alleged findings that the same was used for carrying old and used Hand Tractor .....

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..... venue to reflect upon the smuggled character of Hand Tractor. In this view of the matter, I hold that the seizure of the carrier vehicle which was only hired by a person for carrying the Hand Tractor is not justified inasmuch as the driver or the khalasi or the owner of the vehicle would not be knowing about the smuggled character of the same. Accordingly, I set aside the confiscation of the carry .....

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