https://www.taxtmi.com/caselaws?id=81222 Confiscation of a fishing vessel under the customs provisions depended on proof that the vessel contained a specially designed concealment cavity intended for smuggling. The alleged cavity was not supported by expert evidence, no contraband was recovered, and the defence that such cavities were usual in fishing vessels remained unrebutted. On those facts, reasonable doubt arose as to whether the confiscatory provision applied, and the confiscation and personal penalty were not justified and were set aside. en-us Tue, 29 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81222 Confiscation of a fishing vessel under the customs provisions depended on proof that the vessel contained a specially designed concealment cavity intended for smuggling. The alleged cavity was not supported by expert evidence, no contraband was recovered, and the defence that such cavities were usual in fishing vessels remained unrebutted. On those facts, reasonable doubt arose as to whether the confiscatory provision applied, and the confiscation and personal penalty were not justified and were set aside. Case-Laws Customs Tue, 29 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81222