https://www.taxtmi.com/caselaws?id=82729 The Tribunal held that containers used solely for transporting consignments should be considered part of the conveyance under Section 115 of the Customs Act, not as separate packages under Section 118(a). As the vessel owners were not involved in smuggling and had no knowledge of the contents, the immunity extended to the container. Consequently, the confiscation order of the container was set aside, and the appeal was allowed. en-us Wed, 31 Jul 1991 00:00:00 +0530 Thu, 07 Jul 2011 10:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82729 The Tribunal held that containers used solely for transporting consignments should be considered part of the conveyance under Section 115 of the Customs Act, not as separate packages under Section 118(a). As the vessel owners were not involved in smuggling and had no knowledge of the contents, the immunity extended to the container. Consequently, the confiscation order of the container was set aside, and the appeal was allowed. Case-Laws Customs Wed, 31 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82729