https://www.taxtmi.com/caselaws?id=85883 A conveyance used to transport smuggled goods is liable to confiscation under Section 115 of the Customs Act, 1962 unless the owner proves that the use occurred without knowledge or connivance, or without the knowledge of the person in charge. Statements recorded under Section 108 may be relied on as evidence and, when corroborated by surrounding circumstances, can establish that smuggled goods were unloaded from the vessel. Even where confiscation is justified, absolute confiscation may be moderated by allowing redemption on payment of fine where the owner is not directly connected with the smuggling and the vessel is subject to competing financial claims. en-us Wed, 15 May 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85883 A conveyance used to transport smuggled goods is liable to confiscation under Section 115 of the Customs Act, 1962 unless the owner proves that the use occurred without knowledge or connivance, or without the knowledge of the person in charge. Statements recorded under Section 108 may be relied on as evidence and, when corroborated by surrounding circumstances, can establish that smuggled goods were unloaded from the vessel. Even where confiscation is justified, absolute confiscation may be moderated by allowing redemption on payment of fine where the owner is not directly connected with the smuggling and the vessel is subject to competing financial claims. Case-Laws Customs Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85883