Knowledge or connivance must be proved before confiscating a truck or penalising its owner for contraband transport.

Confiscation of a truck and penalty on its owner were found unsustainable where the Revenue failed to prove knowledge or connivance in transporting contraband goods. The conveyance was located inside factory premises with goods loaded, but the record did not show that the owner or driver knew the goods were contraband. The absence of documents being handed to the driver, by itself, was insufficient to establish culpability. On that basis, confiscation and penalty were not justified, and the appeal was rejected.

---

---

Issues: Whether the confiscation of the truck and penalty on its owner were sustainable when the Revenue failed to establish knowledge or connivance in the transport of contraband goods.

Analysis: The disputed conveyance was found within the factory premises with goods loaded therein. The record did not show that the owner of the truck or the driver had knowledge of the contraband nature of the goods. No evidence was produced in appeal to support an inference of knowledge or connivance, and the mere circumstance that no document relating to the goods was handed over to the driver was insufficient to establish culpability.

Conclusion: The confiscation of the truck and the penalty on its owner were not justified; the appeal was rejected.

---