https://www.taxtmi.com/caselaws?id=80899 Section 119 of the Customs Act, 1962 applies only where goods are used to conceal smuggled goods, and mere carriage of indigenous goods alongside foreign goods is insufficient. As no evidence showed that the Indian goods were arranged to hide the foreign goods, confiscation of the indigenous goods was set aside. The four trucks also could not be confiscated under Section 115(2) because the goods were not shown to be notified goods, the department failed to prove smuggling, and the record supported ordinary carriage business. Penalties under Section 112 were unsustainable because the appellants' involvement in carrying or removing smuggled goods was not established and suspicion could not replace proof. en-us Fri, 21 Sep 1990 00:00:00 +0530 Tue, 21 Jun 2011 11:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80899 Section 119 of the Customs Act, 1962 applies only where goods are used to conceal smuggled goods, and mere carriage of indigenous goods alongside foreign goods is insufficient. As no evidence showed that the Indian goods were arranged to hide the foreign goods, confiscation of the indigenous goods was set aside. The four trucks also could not be confiscated under Section 115(2) because the goods were not shown to be notified goods, the department failed to prove smuggling, and the record supported ordinary carriage business. Penalties under Section 112 were unsustainable because the appellants' involvement in carrying or removing smuggled goods was not established and suspicion could not replace proof. Case-Laws Customs Fri, 21 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80899