ORDER
Archana Wadhwa
1. Vide impugned order the authorities below have confiscated truck with an option to the owner to redeem the same on payment of redemption fine of Rs.20,000/- (rupees twenty thousand only) on the ground that same was found to carry foreign origin goods of around seven lac rupees which were duly concealed with the drums of calcium carbide.
2. After hearing Shri Aftab Ahamad, learned Advocate for the appellant and Shri V.K.Chaturvedi, learned SDR for the Revenue I find that admittedly the truck was used for transpiration of the foreign goods with the knowledge of the driver, who was in-charge of the vehicle at the relevant time.As such the confiscability of the truck under the provisions of Section 115 of the Customs Act, 1962 is appropriate. Redemption fine of Rs.20,000/- (rupees twenty thousand)also does not seem to be on the higher side. The appeal is accordingly rejected.
(Dictated & pronounced in Court)