https://www.taxtmi.com/caselaws?id=94534 A conveyance could not be confiscated under Section 115(2) of the Customs Act where there was no proof of the owner's knowledge or connivance and the prescribed precautionary rules had not been made. The Tribunal applied the binding Bombay High Court precedent, which treated the absence of those rules as fatal to owner-based liability, and noted that the omission of precautionary words by Section 79 of the Finance Act, 1988 did not alter that controlling position. The confiscation order was therefore unsustainable, was set aside, and consequential relief followed. en-us Mon, 17 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 12:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94534 A conveyance could not be confiscated under Section 115(2) of the Customs Act where there was no proof of the owner's knowledge or connivance and the prescribed precautionary rules had not been made. The Tribunal applied the binding Bombay High Court precedent, which treated the absence of those rules as fatal to owner-based liability, and noted that the omission of precautionary words by Section 79 of the Finance Act, 1988 did not alter that controlling position. The confiscation order was therefore unsustainable, was set aside, and consequential relief followed. Case-Laws Customs Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94534