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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tribunal upholds truck confiscation for transporting smuggled goods, owner's liability emphasized.</h1> The tribunal upheld the confiscation of the truck due to the recovery of goods of foreign origin, emphasizing the owner's responsibility to prove lack of ... Confiscation of vehicle Issues: Challenge to the confiscation of a truck due to recovery of goods of foreign origin without evidence of smuggling.In this case, the appellant challenged the confiscation of their truck after 24 small plastic bags of foreign origin Medicinal Powder and 6 cartons of spectacles frames of third country origin were found in the truck. The appellant did not dispute the confiscation of the goods but contested the confiscation of the truck. The revenue argued that since the goods were recovered from the truck and the driver was not produced for investigation, the onus was on the owner to prove that the vehicle was used without their knowledge. The revenue relied on a Supreme Court decision to support their stance.The tribunal noted that the goods of third country origin were indeed found in the truck, with a significant value, and no one claimed ownership of the goods. The appellant solely contested the truck's confiscation. Referring to the Supreme Court decision cited by the revenue, the tribunal emphasized the importance of proving that the truck was used without the knowledge or consent of the owner or their agent when contraband goods were discovered. Since the appellant failed to demonstrate that the truck was used without the driver's knowledge, the tribunal upheld the confiscation of the truck, concluding that there was no flaw in the impugned order. Consequently, the appeal was dismissed.In conclusion, the tribunal upheld the confiscation of the truck due to the recovery of goods of foreign origin, emphasizing the owner's responsibility to prove lack of knowledge or consent regarding the use of the vehicle in transporting smuggled goods. The failure to produce the driver as evidence led to the dismissal of the appeal challenging the confiscation of the truck.

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