https://www.taxtmi.com/caselaws?id=72390 The appeal challenged the confiscation of a truck under the Customs Act, arguing that the vehicle was illegally stopped and lacked evidence of involvement in smuggling. The court found that the confiscation order was illegal as the truck was stopped without proper belief of smuggling and there was no evidence linking it to smuggling activities. The personal penalty imposed on the owner was also set aside due to lack of specificity on the violation. The judgment allowed the appeal, releasing the truck to the owner and ordering a refund of any paid penalty, emphasizing the importance of evidence and legal grounds for confiscation and penalties. en-us Fri, 18 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 11:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72390 The appeal challenged the confiscation of a truck under the Customs Act, arguing that the vehicle was illegally stopped and lacked evidence of involvement in smuggling. The court found that the confiscation order was illegal as the truck was stopped without proper belief of smuggling and there was no evidence linking it to smuggling activities. The personal penalty imposed on the owner was also set aside due to lack of specificity on the violation. The judgment allowed the appeal, releasing the truck to the owner and ordering a refund of any paid penalty, emphasizing the importance of evidence and legal grounds for confiscation and penalties. Case-Laws Income Tax Fri, 18 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72390