https://www.taxtmi.com/caselaws?id=92705 Confiscation of a conveyance under the Customs Act requires proof that the transport was undertaken with the owner's, agent's or person-in-charge's knowledge or connivance; on the evidence, that mental element was not established, so the truck was not liable to confiscation. Penalty on the transporter likewise depended on proof of knowledge of the smuggled character of the goods; absent such proof, no penalty could stand. The Department also failed to prove that the Gambier was smuggled, as there was no affirmative evidence of illegal import. Once smuggling was not proved, confiscation of the Indian goods as concealment goods under section 119 also failed, and the confiscation and penalties were set aside. en-us Fri, 23 Jul 1999 00:00:00 +0530 Fri, 04 Nov 2011 14:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92705 Confiscation of a conveyance under the Customs Act requires proof that the transport was undertaken with the owner's, agent's or person-in-charge's knowledge or connivance; on the evidence, that mental element was not established, so the truck was not liable to confiscation. Penalty on the transporter likewise depended on proof of knowledge of the smuggled character of the goods; absent such proof, no penalty could stand. The Department also failed to prove that the Gambier was smuggled, as there was no affirmative evidence of illegal import. Once smuggling was not proved, confiscation of the Indian goods as concealment goods under section 119 also failed, and the confiscation and penalties were set aside. Case-Laws Customs Fri, 23 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92705