https://www.taxtmi.com/caselaws?id=96206 The appeal was dismissed regarding the confiscation of the truck and personal penalty imposed under Section 112(b) of the Customs Act, 1962. The personal penalty was set aside due to lack of evidence linking the appellant to the smuggled goods. The confiscation of the truck was upheld as the appellant failed to prove lack of knowledge or connivance in the smuggling. The redemption fine for the truck was reduced, and the appeal was disposed of accordingly. en-us Mon, 21 May 2001 00:00:00 +0530 Tue, 20 Dec 2011 10:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96206 The appeal was dismissed regarding the confiscation of the truck and personal penalty imposed under Section 112(b) of the Customs Act, 1962. The personal penalty was set aside due to lack of evidence linking the appellant to the smuggled goods. The confiscation of the truck was upheld as the appellant failed to prove lack of knowledge or connivance in the smuggling. The redemption fine for the truck was reduced, and the appeal was disposed of accordingly. Case-Laws Customs Mon, 21 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96206