https://www.taxtmi.com/caselaws?id=80274 The Tribunal partially allowed the appeal, upholding the confiscation of the trailer and trolley but granting the appellant the option to redeem them upon payment of a redemption fine of Rs. 25,000. The judgment emphasized the significance of proving lack of knowledge or connivance and highlighted that the actions of the agent, in this case, the driver, could establish the owner's liability under Section 115(2) of the Customs Act. en-us Wed, 25 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80274 The Tribunal partially allowed the appeal, upholding the confiscation of the trailer and trolley but granting the appellant the option to redeem them upon payment of a redemption fine of Rs. 25,000. The judgment emphasized the significance of proving lack of knowledge or connivance and highlighted that the actions of the agent, in this case, the driver, could establish the owner's liability under Section 115(2) of the Customs Act. Case-Laws Customs Wed, 25 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80274