https://www.taxtmi.com/caselaws?id=94681 A tempo van was not liable to confiscation where the driver carried the manufacturer's invoice showing duty payment, because the statutory requirement of reasonable precaution was satisfied on the facts. The later discovery that duty had not actually been debited in the manufacturer's personal ledger did not defeat that protection, since the driver or owner could not reasonably be expected to verify the manufacturer's internal records during transport. Confiscation under Section 115 of the Customs Act, as applied in proceedings under the Central Excises & Salt Act, was therefore not sustainable. en-us Wed, 05 Jan 2000 00:00:00 +0530 Sat, 03 Dec 2011 10:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94681 A tempo van was not liable to confiscation where the driver carried the manufacturer's invoice showing duty payment, because the statutory requirement of reasonable precaution was satisfied on the facts. The later discovery that duty had not actually been debited in the manufacturer's personal ledger did not defeat that protection, since the driver or owner could not reasonably be expected to verify the manufacturer's internal records during transport. Confiscation under Section 115 of the Customs Act, as applied in proceedings under the Central Excises & Salt Act, was therefore not sustainable. Case-Laws Customs Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94681