GUR CHARAN DAS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed these appeals against the confiscation of the truck and imposition of penalties.

(3.) Brief facts of the case are that on 26 -11 -2001 a truck belonging to the appellants was intercepted by the Customs Authorities. On search, Cigarettes of Bangladesh origin were found concealed in the machine and Pumps which were loaded in the truck. A show cause notice was issued to the appellants alleging that they had tried to transport the smuggled Bangladesh Origin Cigarettes from Calcutta to Delhi.