https://www.taxtmi.com/caselaws?id=95478 The Tribunal set aside the confiscation of a taxi owned by two individuals, intercepted with smuggled goods, due to lack of evidence showing their prior knowledge of smuggling. The Commissioner of Customs upheld the confiscation but waived the penalty on owners. The Tribunal found no proof of owners' involvement in smuggling, disagreeing with Revenue's argument that prior knowledge was not essential for confiscation. Relying on precedents, the Tribunal ruled in favor of the appellants, allowing their appeals and disposing of Stay Petitions in their favor. en-us Fri, 02 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 17:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95478 The Tribunal set aside the confiscation of a taxi owned by two individuals, intercepted with smuggled goods, due to lack of evidence showing their prior knowledge of smuggling. The Commissioner of Customs upheld the confiscation but waived the penalty on owners. The Tribunal found no proof of owners' involvement in smuggling, disagreeing with Revenue's argument that prior knowledge was not essential for confiscation. Relying on precedents, the Tribunal ruled in favor of the appellants, allowing their appeals and disposing of Stay Petitions in their favor. Case-Laws Customs Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95478