2001 (6) TMI 663

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..... t appeal is against the confiscation of the Public Bus being run by the appellant. It has been confiscated under the provisions of Section 115(2) with an option to the appellant to redeem the same on payment of redemption fine of Rs. 50,000.00 (Rupees fifty thousand). 2. I have heard Shri K.P. Dey, learned Advocate, for the appellant and Shri V.K. Chaturvedi, learned SDR, for the Revenue. 3. T .....

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..... r, the onus for which lies upon the Revenue, the goods being non-notified item under the provisions of Section 123. 4. I find that though nobody has claimed the ownership of the goods in question, but there is no evidence on record as regards the same being of foreign origin or the same being of smuggled character. Also there is no assertion by the Revenue that either the bus owner or the bus dr .....

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