https://www.taxtmi.com/caselaws?id=89207 Confiscation of a conveyance under Section 115(2) of the Customs Act requires material showing that the owner or his agent knowingly participated in transporting smuggled or otherwise offending goods. On the facts, the goods were accompanied by documents and had been assessed by customs as a licit import, and the only reliance was an ambiguous statement that the co-driver had heard the goods were of foreign origin. That did not establish conscious knowledge of offending goods, and the co-driver could not safely be treated as the owner's agent for this purpose. Confiscation of the truck was therefore not justified. en-us Tue, 13 Oct 1998 00:00:00 +0530 Sat, 24 Sep 2011 11:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89207 Confiscation of a conveyance under Section 115(2) of the Customs Act requires material showing that the owner or his agent knowingly participated in transporting smuggled or otherwise offending goods. On the facts, the goods were accompanied by documents and had been assessed by customs as a licit import, and the only reliance was an ambiguous statement that the co-driver had heard the goods were of foreign origin. That did not establish conscious knowledge of offending goods, and the co-driver could not safely be treated as the owner's agent for this purpose. Confiscation of the truck was therefore not justified. Case-Laws Customs Tue, 13 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89207