https://www.taxtmi.com/caselaws?id=90667 Confiscation of the truck and penalty on the owner were unsustainable because the Department failed to prove that the seized kattha was of Bangladeshi or otherwise foreign origin, or that it was restricted or prohibited under any applicable customs or foreign trade notification. No test report or technical opinion supported the allegation, and the owner's knowledge of smuggling was inferred only from secret cavities and surrounding circumstances. The Tribunal held that such inference could not replace proof of the goods' character or the owner's involvement, so the confiscation order and penalty were set aside. en-us Tue, 01 Sep 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90667 Confiscation of the truck and penalty on the owner were unsustainable because the Department failed to prove that the seized kattha was of Bangladeshi or otherwise foreign origin, or that it was restricted or prohibited under any applicable customs or foreign trade notification. No test report or technical opinion supported the allegation, and the owner's knowledge of smuggling was inferred only from secret cavities and surrounding circumstances. The Tribunal held that such inference could not replace proof of the goods' character or the owner's involvement, so the confiscation order and penalty were set aside. Case-Laws Customs Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90667