https://www.taxtmi.com/caselaws?id=97158 Confiscation of a carrier vehicle was found unsustainable where the only basis for treating the goods as smuggled was a foreign marking on an old, used hand tractor. The record contained no independent evidence proving smuggling, and no material showed that the driver, khalasi or vehicle owner knew of any smuggling activity. On that factual basis, the link between the conveyance and any illicit import was not established, so confiscation of the vehicle and the penalties on the owners were set aside. en-us Mon, 09 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97158 Confiscation of a carrier vehicle was found unsustainable where the only basis for treating the goods as smuggled was a foreign marking on an old, used hand tractor. The record contained no independent evidence proving smuggling, and no material showed that the driver, khalasi or vehicle owner knew of any smuggling activity. On that factual basis, the link between the conveyance and any illicit import was not established, so confiscation of the vehicle and the penalties on the owners were set aside. Case-Laws Customs Mon, 09 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97158