G.P. Agarwal, Member (J)

1. Being aggrieved with the confiscation of 39 packages of motor vehicle parts by enforcing the bond and appropriating an amount of Rs. 35,000/- in lieu of confiscation and also... the appellants have filed the present appeal.

2. Factual backdrop : It was the case of the Department that on 3-7-1985, the preventive officers concerned intercepted a motor tempo loaded with 26 wooden cases containing motor-vehicle parts at UP-Delhi border near Maharajpur check-post and on demand, Mohd. Kaleem Khan, Driver of the said vehicle produced two gate pass both dated 30-6-1985 and proforma invoices all dated 30-6-1985 and GR dated 30-6-1985 of M/s. Chawla Transporters, Ghaziabad and after interrogating the said driver and examining the record of the said transporter and also examining the record of the appellants' factory, whereby it was revealed that the said goods found loaded in the aforesaid tempo on 3-7-1985 had actually left the factory gate on 30-6-1985, the officer concerned seized the said 26 wooden cases containing motor vehicle parts on a reasonable belief that it was a case of double transportation of the goods without payment of Central Excise duty becau