Devi Prasad Singh, J. - (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). The facts of the case in brief, are that 20 bags of small cardamom, were found abandoned in a vehicle parked on the bye -lane of Lucknow -Faizabad Road, near Polytechnic Crossing, Lucknow. The goods were seized under Section of the Act and the truck was also seized under Section of the said Act. An application was moved for release of the seized truck.
(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.;