https://www.taxtmi.com/caselaws?id=84103 The appeals involved confiscation of a truck and penalties under the Customs Act. Shri Vijay Kumar's penalty was overturned as he lacked involvement in knowing the goods' contraband nature. Sant Baba Jaswant Singh's truck confiscation was deemed unwarranted as the transport company innocently accepted the goods. The tribunal emphasized the necessity of proving direct involvement and knowledge in Customs Act violations for penalties or confiscations, ensuring fair treatment based on evidence and legal provisions. en-us Tue, 14 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84103 The appeals involved confiscation of a truck and penalties under the Customs Act. Shri Vijay Kumar's penalty was overturned as he lacked involvement in knowing the goods' contraband nature. Sant Baba Jaswant Singh's truck confiscation was deemed unwarranted as the transport company innocently accepted the goods. The tribunal emphasized the necessity of proving direct involvement and knowledge in Customs Act violations for penalties or confiscations, ensuring fair treatment based on evidence and legal provisions. Case-Laws Customs Tue, 14 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84103