https://www.taxtmi.com/caselaws?id=84124 Confiscation of a truck used to carry smuggled goods was sustained under Section 115(2) of the Customs Act, 1962 because the earlier requirement that precautions be prescribed by rule had been deleted by Section 79 of the Finance Act, 1988. Since the seizure occurred after that amendment, the objection based on the former rule-making condition failed. The redemption fine was nevertheless considered excessive on the facts and was reduced to align with the circumstances of the case. en-us Tue, 07 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 18:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84124 Confiscation of a truck used to carry smuggled goods was sustained under Section 115(2) of the Customs Act, 1962 because the earlier requirement that precautions be prescribed by rule had been deleted by Section 79 of the Finance Act, 1988. Since the seizure occurred after that amendment, the objection based on the former rule-making condition failed. The redemption fine was nevertheless considered excessive on the facts and was reduced to align with the circumstances of the case. Case-Laws Customs Tue, 07 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84124