https://www.taxtmi.com/caselaws?id=93215 Cartons are not liable to confiscation under Section 119 of the Customs Act unless they are actually used as an instrument for concealing smuggled goods. On the facts described, the cartons were merely placed over contraband gunny bags in a truck, and no sufficient nexus was shown between the carton owners and the owners of the contraband. Mere covering, without proof of concealment by the cartons themselves, was held insufficient to attract Section 119. The confiscation was therefore set aside and consequential relief followed. en-us Mon, 13 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93215 Cartons are not liable to confiscation under Section 119 of the Customs Act unless they are actually used as an instrument for concealing smuggled goods. On the facts described, the cartons were merely placed over contraband gunny bags in a truck, and no sufficient nexus was shown between the carton owners and the owners of the contraband. Mere covering, without proof of concealment by the cartons themselves, was held insufficient to attract Section 119. The confiscation was therefore set aside and consequential relief followed. Case-Laws Customs Mon, 13 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93215