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<h1>Owner's Truck Not Liable for Confiscation under Customs Act</h1> The Appellate Tribunal CESTAT, New Delhi ruled in favor of the owner, Shri Rajender Kumar, stating that his truck was not liable for confiscation under ... Confiscation of conveyance The Appellate Tribunal CESTAT, New Delhi ruled that the truck owned by Shri Rajender Kumar is not liable for confiscation under the Customs Act as there was no evidence of knowledge of smuggling by the owner or his agent. The Tribunal set aside the confiscation of the truck and allowed the appeal.
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