Customs seizure of conveyance requires actual use in smuggling or carriage of smuggled goods; mere loading was insufficient.

Section 115 of the Customs Act makes a conveyance liable to confiscation only when it is used as a means of transport for smuggling goods or carrying smuggled goods. Where the alleged contraband was still in the process of being loaded and the truck had not yet been employed to transport that consignment, the statutory precondition for seizure was not satisfied. On those facts, the seizure was held impermissible and the truck was directed to be released.

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Issues: Whether the seizure of the truck was legally sustainable under Section 115 of the Customs Act when the alleged smuggled goods were only in the process of being loaded and the vehicle had not yet been used as a means of transport in smuggling or carriage of smuggled goods.

Analysis: Section 115 of the Customs Act renders a conveyance liable to confiscation only when it is used as a means of transport in the smuggling of goods or in the carriage of smuggled goods. On the facts found, the truck had not been used for transporting the alleged smuggled consignment, and the loading process had not culminated in carriage. In the absence of use of the vehicle for smuggling or carriage of smuggled goods, the statutory basis for seizure was not established.

Conclusion: The seizure was not legally permissible and the truck was directed to be released to the petitioner.

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