ABDUL RAUF Vs. COMMISSIONER OF CUSTOMS (PREV.), PATNA

JUDGEMENT

(1.) BOTH the above -named appellants are the joint owner of a truck which has been confiscated by the adjudicating authority with an option to them to redeem the same on payment of redemption fine of Rs. 1.00 lakh (Rupees one lakh) under the provisions of Section 125 of the Customs Act, 1962.

(2.) AFTER hearing Shri P.R. Biswas, learned Consultant for the appellants and Shri A.K. Pandit, learned J.D.R. for the Revenue, I find that the said truck has been confiscated under Section 115(2) of the Customs Act, 1962 on the finding that the same was used for transportation of the silk yarn of third country origin, which was smuggled into India. However, I find that the driver in his statement given before the Officers during investigations has stated that he did not know that the goods in question were smuggled. He, further, deposed that in fact, he was not aware of the fact that the Yarn is also indigenous or of foreign origin. He submits that he agreed to carry the Yarn in question without knowing that the same is of foreign origin and was smuggled. The provisions of Section 115(2) of the Customs Act, 1962 are to the effect that if the owner of the conveyance is able to prove that the same was so used without the knowledge or the connivance of the owner himself, or his agent and the person in charge of the conveyance, the same shall not be liable to confiscation. The adjudicating authority in the impugned Order has given a finding that there is nothing on record to suggest that the owners of the vehicles were involved in the said act of smuggling. By observing so, no penalty has been imposed upon them. As regards the person in charge of the vehicle i.e. the driver, I have already observed that there is nothing on record to reflect upon his knowledge of the Yarn being smuggled. As such, I do not find any justification for confiscation of the truck in question. The same is accordingly set aside and appeals are allowed with consequential reliefs to the appellants.