https://www.taxtmi.com/caselaws?id=91469 Confiscation of a conveyance under Section 115 of the Customs Act was unsustainable where the record did not establish knowledge, connivance, or culpable involvement by the drivers or persons in charge, and the exception in Section 115(2) applied because the tempos had been hired and the drivers denied awareness of the contraband nature of the goods. Penalties under Section 112 were also unsustainable because no material showed any act or omission rendering the goods liable to confiscation, or any dealing with the goods with the required knowledge or reason to believe. The confiscation and penalties were set aside, granting relief to the appellants. en-us Wed, 09 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91469 Confiscation of a conveyance under Section 115 of the Customs Act was unsustainable where the record did not establish knowledge, connivance, or culpable involvement by the drivers or persons in charge, and the exception in Section 115(2) applied because the tempos had been hired and the drivers denied awareness of the contraband nature of the goods. Penalties under Section 112 were also unsustainable because no material showed any act or omission rendering the goods liable to confiscation, or any dealing with the goods with the required knowledge or reason to believe. The confiscation and penalties were set aside, granting relief to the appellants. Case-Laws Customs Wed, 09 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91469