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Section 157 (2) Exempt Exemption Showcase Notice Released Forfeiture of Truck Without Charges Releasing a confiscated truck against payment of fines is not considered to be a valid smuggled / non-duty confiscated luggage There was no charge for the truck's involvement in the smuggling of goods, charges were filed against the appellants in the notice of the applicants although orders were made to seize the trucks despite not being physically occupied, and their customs. Their release against the 30% value penalty is outside the scope of the show. The notice, simply because the investigating agency's action to release the trucks was offensive and not in accordance with the provisions of Section 157 (2) of the Customs Act, 1969, was not in accordance with the law and the appeal was not retained in law. Was. The appellate tribunal was accepted and the orders aside top advocate from Mastoi lawyer