https://www.taxtmi.com/caselaws?id=72939 Confiscation under Section 119 of the Customs Act requires proof that the goods were actually used to conceal smuggled goods; on the stated facts, the wet dates were not shown to have concealed the contraband, so their confiscation was unsustainable. Under Section 115(2), a conveyance used for carriage of goods for hire cannot be absolutely confiscated without the statutory option to redeem it on payment of fine; the vessel was therefore treated as redeemable, with the fine ordinarily linked to its market value. The note also records that the separate bank claim was rejected as not maintainable before the Tribunal. en-us Mon, 19 Jan 1987 00:00:00 +0530 Thu, 26 May 2011 10:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72939 Confiscation under Section 119 of the Customs Act requires proof that the goods were actually used to conceal smuggled goods; on the stated facts, the wet dates were not shown to have concealed the contraband, so their confiscation was unsustainable. Under Section 115(2), a conveyance used for carriage of goods for hire cannot be absolutely confiscated without the statutory option to redeem it on payment of fine; the vessel was therefore treated as redeemable, with the fine ordinarily linked to its market value. The note also records that the separate bank claim was rejected as not maintainable before the Tribunal. Case-Laws Customs Mon, 19 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72939