https://www.taxtmi.com/caselaws?id=84305 The court upheld the confiscation of the truck carrying contraband goods but reduced the redemption fine. The penalties imposed on the owner and the driver/passenger were set aside due to insufficient evidence linking them to the illicit goods. The court imputed the driver's knowledge to the owner under Section 115(2) of the Customs Act, emphasizing the need for concrete evidence to establish liability under Section 112. Lack of evidence connecting the owner to the goods rendered the penalty on the owner unsustainable, leading to its setting aside. en-us Mon, 12 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84305 The court upheld the confiscation of the truck carrying contraband goods but reduced the redemption fine. The penalties imposed on the owner and the driver/passenger were set aside due to insufficient evidence linking them to the illicit goods. The court imputed the driver's knowledge to the owner under Section 115(2) of the Customs Act, emphasizing the need for concrete evidence to establish liability under Section 112. Lack of evidence connecting the owner to the goods rendered the penalty on the owner unsustainable, leading to its setting aside. Case-Laws Customs Mon, 12 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84305