JASWINDER SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal, the appellant has contested the correctness of the impugned order regarding confiscation of his tanker under Section 115(2) of the Customs Act and imposition of penalty of rupees 40,000/ - under Section 112(b) of the Customs Act.

(2.) I have heard both the sides and gone through the records.

(3.) The perusal of the record shows that the tanker in question, belonging to the appellants, had been confiscated as the same was involved in the transportation of cardamom of foreign origin at the time of seizure by the Central Excise officers on the night of 26 -5 -2003. The driver of the truck slipped away under the cover of darkness from the spot and the appellants, who employed him, could not disclose his correct address. The goods i.e. 4 packets, each containing 5 Kgs, of small cardamom in plastic bags were also seized from the truck.