https://www.taxtmi.com/caselaws?id=96413 The appeal was partially allowed, setting aside the penalty imposed under Section 112(b) of the Customs Act while upholding the confiscation of the truck with a reduced redemption fine. The judgment emphasized the importance of proving lack of knowledge or connivance to avoid confiscation under the Customs Act and highlighted the need for substantial evidence in such cases. en-us Wed, 13 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96413 The appeal was partially allowed, setting aside the penalty imposed under Section 112(b) of the Customs Act while upholding the confiscation of the truck with a reduced redemption fine. The judgment emphasized the importance of proving lack of knowledge or connivance to avoid confiscation under the Customs Act and highlighted the need for substantial evidence in such cases. Case-Laws Customs Wed, 13 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96413