COMMISSIONER OF CUSTOMS Vs. BALWINDER SINGH AND ANR.

JUDGEMENT

(1.) HEARD Sri K.D. Nag, learned Counsel for the applicant and the learned Counsel for the private respondents.

(2.) THE present reference under Section of Customs Act, 1962 (In short the Act), has been preferred against the order dated 1.5.2003, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi).

(3.) IT has been stated that nobody has claimed the ownership of the goods confiscated by the department. Hence the only dispute which arises in the present reference, is with regard to the truck and penalty imposed upon the owner.