https://www.taxtmi.com/caselaws?id=82341 Penalty under the Customs Act was held unsustainable where the show cause notice proposed action under Section 117 but the adjudicating authority imposed penalty under Section 112, and no abetment or knowledge of smuggling was proved. The confiscation issue also turned on the vehicle having already been released on bond: although a vehicle used to carry contraband may be liable to confiscation, once it is no longer available the proper course is enforcement of the bond rather than confiscation or redemption fine. Both the penalty and the confiscation-related orders were therefore set aside. en-us Mon, 26 Nov 1990 00:00:00 +0530 Mon, 04 Jul 2011 13:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82341 Penalty under the Customs Act was held unsustainable where the show cause notice proposed action under Section 117 but the adjudicating authority imposed penalty under Section 112, and no abetment or knowledge of smuggling was proved. The confiscation issue also turned on the vehicle having already been released on bond: although a vehicle used to carry contraband may be liable to confiscation, once it is no longer available the proper course is enforcement of the bond rather than confiscation or redemption fine. Both the penalty and the confiscation-related orders were therefore set aside. Case-Laws Customs Mon, 26 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82341