ORDER
Archana Wadhwa, Member (J)
1. After dispensing with the condition of personal penalty of Rs. 10,000/- (Rupees ten thousand) imposed upon the appellant, I take up the appeal itself with the consent of both the sides. The appellant is owner of the truck which was intercepted by the customs officers and was found to be loaded with imported silk yarn. On seeing the officers, the driver of the vehicle fled away. The goods were seized along with the vehicle. On adjudication, the truck was confiscated with an option to the appellant to redeem the same on payment of redemption fine of Rs. 30,000/- (Rupees thirty thousand) and penalty of Rs. 10,000/- (Rupees ten thousand) was imposed upon the appellant, the owner of the truck.
2. I have heard Shri D.K. Saha, Id. consultant for the appellants and Shri A.K. Mondal, Id. JDR for the Revenue.
3. As for imposition of personal penalty upon the appellant is concerned I find that there is no findings in the order of the Joint Commissioner or in the order of the first appellate authority as to how the said appellant is concerned with the transportation of the goods. Merely because the truck in which the goods were being transported was owned by the appellant does riot ipso facto go to prove that appellant was in knowledge of the use of the truck for the said purposes. As such I do not find any justifiable reason for imposition of personal penalty upon the appellant.
4. As regards the confiscation of the truck, Shri Saha fairly agrees that it is not only the owner, but the person in-charge of the vehicle which has to show that the truck was being used without his knowledge, for non-confiscation of the same. In the present matter it was the driver who loaded the smuggled yarn in the truck. As such it is proved that the driver was in knowledge of the fact of the use of the vehicle for transportation of the smuggled goods. The provisions of Section 115(2) of the Customs Act, 1962, are applicable. However, keeping in view that the fine is to be paid by the
owner of the truck, who were not involved in the act of transportation of the smuggled goods, I reduce the quantum of redemption fine from Rs. 30,000/- (Rupees thirty thousand) to Rs. 5,000/- (Rupees five thousand). The appeal is disposed of in above terms.