https://www.taxtmi.com/caselaws?id=97308 The Tribunal allowed the appeal, setting aside the order imposing a fine of Rs. 50,000 on the appellant for the confiscated truck containing smuggled goods. Emphasizing the necessity of proving lack of knowledge or connivance by all relevant parties under Section 115(2) of the Customs Act, the Tribunal found that the individuals in charge of the truck had no involvement in the smuggling. The judgment highlighted the stringent requirements for confiscation and the impracticality of expecting complete knowledge of all goods loaded onto a conveyance, ultimately providing relief to the appellant. en-us Tue, 11 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 12:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97308 The Tribunal allowed the appeal, setting aside the order imposing a fine of Rs. 50,000 on the appellant for the confiscated truck containing smuggled goods. Emphasizing the necessity of proving lack of knowledge or connivance by all relevant parties under Section 115(2) of the Customs Act, the Tribunal found that the individuals in charge of the truck had no involvement in the smuggling. The judgment highlighted the stringent requirements for confiscation and the impracticality of expecting complete knowledge of all goods loaded onto a conveyance, ultimately providing relief to the appellant. Case-Laws Customs Tue, 11 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97308