Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2002 (11) TMI 703

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uestion that arises for consideration in this appeal is as to whether mini lorry bearing Registration No. TN 59 F 4053 with its accessories valued at Rs. 3,51,500/- which was used as a mean of transport in the carriage of contraband goods is liable for absolute confiscation under Section 115(2) of the Customs Act, 1962 ? 2. Despite the notice issued to the appellants of the hearing of this appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Tribunal) = 1997 (72) ECR 821 (T). 3. I have heard Shri A. Jayachandran, ld. DR for the Revenue who submits that the Driver of the mini lorry had given a statement that he was aware of the mini lorry being used for the purpose of smuggling the foreign marked gold biscuits and absolute confiscation of the vehicle used for smuggling is justified. However, on being pointed out to the provision of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates