https://www.taxtmi.com/caselaws?id=85780 The decision to invoke Section 119 of the Customs Act for the confiscation of soda ash bags used for concealing contraband goods was overturned. The court found that the bags were merely covering, not concealing, the contraband items. As there was no evidence linking the owners of the bags to the smuggled goods or their transportation, and no indication of the appellants' involvement in carrying the contraband, the confiscation order was deemed incorrect. The appeal was allowed, and the confiscation of the soda ash bags was set aside. en-us Wed, 11 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85780 The decision to invoke Section 119 of the Customs Act for the confiscation of soda ash bags used for concealing contraband goods was overturned. The court found that the bags were merely covering, not concealing, the contraband items. As there was no evidence linking the owners of the bags to the smuggled goods or their transportation, and no indication of the appellants' involvement in carrying the contraband, the confiscation order was deemed incorrect. The appeal was allowed, and the confiscation of the soda ash bags was set aside. Case-Laws Customs Wed, 11 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85780