https://www.taxtmi.com/caselaws?id=91252 Section 115(2) of the Customs Act permits confiscation of a conveyance only when reliable evidence shows that it was used as a means of smuggling or for carrying smuggled goods. On the material described, a general statement about a trawler being used to land contraband silver was found too vague, as it lacked particulars linking the vessel to the alleged smuggling. Confiscation also could not be sustained against the owner because there was no proof of his knowledge, involvement, or connivance, and his explanation was not effectively contradicted. The document states that confiscation was therefore not justified on the record. en-us Wed, 12 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91252 Section 115(2) of the Customs Act permits confiscation of a conveyance only when reliable evidence shows that it was used as a means of smuggling or for carrying smuggled goods. On the material described, a general statement about a trawler being used to land contraband silver was found too vague, as it lacked particulars linking the vessel to the alleged smuggling. Confiscation also could not be sustained against the owner because there was no proof of his knowledge, involvement, or connivance, and his explanation was not effectively contradicted. The document states that confiscation was therefore not justified on the record. Case-Laws Customs Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91252