TMI Blog2010 (6) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... removal of the goods - It was not been shown that the Department has filed any appeal against the order of the original authority in not imposing any penalty on the owner and the deriver of the truck - grounds of appeal also no where disclose any materi attributing knowledge or intention on the part of the driver or owner of the vehicle - order of the Commissioner (Appeals) in the setting aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the truck used for transporting such non-duty paid goods and penalties were also proposed on the owner of the truck as well as on the driver of the truck. The original authority confirmed the demand of duty and imposed penalty on the manufacturing company. He ordered confiscation of the truck but allowed the same to be redeemed on payment of fine of 25% of the value of the said truck. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting clandestinely removed goods is liable for confiscation under Section 115 of the Customs Act as made applicable to Central Excise matters. Section 115(2) of the Customs Act reads as under :- "Section 115. Confiscation of conveyances. - (1) ……… (2) Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l authority dropped the proceedings against them. This finding obviously leads to an inference that there is no knowledge or intention attributable on the part of the owner of the truck and the driver, his agent, in the clandestine removal of the goods. It has not been shown that the Department has filed any appeal against the order of the original authority in not imposing any penalty on the owne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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