https://www.taxtmi.com/caselaws?id=95668 Confiscation of a conveyance under Section 115(2) of the Customs Act, 1962 requires a finding that the owner, agent or person in charge had knowledge of, or connived in, the smuggling use of the vehicle. Where the record contains no specific finding on knowledge or connivance, confiscation is not sustainable. A bare observation that the owners or drivers failed to take necessary precautions is insufficient unless the required precautions and the alleged culpability are identified with particulars. On the stated facts, confiscation of the trucks was held unjustified and was set aside. en-us Fri, 07 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 11:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95668 Confiscation of a conveyance under Section 115(2) of the Customs Act, 1962 requires a finding that the owner, agent or person in charge had knowledge of, or connived in, the smuggling use of the vehicle. Where the record contains no specific finding on knowledge or connivance, confiscation is not sustainable. A bare observation that the owners or drivers failed to take necessary precautions is insufficient unless the required precautions and the alleged culpability are identified with particulars. On the stated facts, confiscation of the trucks was held unjustified and was set aside. Case-Laws Customs Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95668