Customs Act: Vehicle Confiscation Rule Clarified The Central Government of India held in 1978 that under section 115 of the Custom Act of 1962, a vehicle carrying non-duty paid goods is subject to ...
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The Central Government of India held in 1978 that under section 115 of the Custom Act of 1962, a vehicle carrying non-duty paid goods is subject to confiscation unless no connivance is proven on the owner's part. As no collusion was found by the Appellate Collector, the redemption fine was decreased. The Government ruled that in the absence of connivance, the vehicle cannot be confiscated. The revision application was accepted, and relief was provided to the petitioners.
The judgment by the Central Government of India in 1978 states that under section 115 of the Custom Act of 1962, a vehicle used for transporting non-duty paid goods is liable to confiscation unless there is no connivance on the owner's part. The Appellate Collector found no evidence of collusion or connivance and reduced the redemption fine. The Government concluded that once no connivance is established, the vehicle is not liable for confiscation. The revision application was allowed, and relief was granted to the petitioners.
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