https://www.taxtmi.com/caselaws?id=73771 The Judge upheld the decision to confiscate the bus under Section 115(2) of the Customs Act, 1962, due to the manager and driver's knowledge of the contraband goods being transported. The appellants' arguments regarding lack of owner liability were dismissed, emphasizing the individuals' awareness of the illegal goods. Legal precedents cited were distinguished as not applicable to the current scenario. The Judge found the redemption fine of Rs. 10,000 justified and rejected the appeal, affirming the confiscation of the bus. en-us Mon, 06 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73771 The Judge upheld the decision to confiscate the bus under Section 115(2) of the Customs Act, 1962, due to the manager and driver's knowledge of the contraband goods being transported. The appellants' arguments regarding lack of owner liability were dismissed, emphasizing the individuals' awareness of the illegal goods. Legal precedents cited were distinguished as not applicable to the current scenario. The Judge found the redemption fine of Rs. 10,000 justified and rejected the appeal, affirming the confiscation of the bus. Case-Laws Central Excise Mon, 06 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73771