https://www.taxtmi.com/caselaws?id=98790 The penalties imposed under Section 112(b) of the Customs Act, 1962 on Appellants 1 and 2 were set aside as they were found to be innocent passengers with no connection to the seized contraband. Appellant 3, the registered owner of the truck, had the penalties imposed on her also overturned as she was not the actual owner at the time of the incident. The truck used for transporting the contraband was confiscated under Section 115(2) of the Customs Act, with a reduced redemption fine due to partial ownership. The tribunal upheld the confiscation based on the involvement of the owner's agent in illegal activities. en-us Fri, 08 Oct 1999 00:00:00 +0530 Tue, 24 Jan 2012 10:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98790 The penalties imposed under Section 112(b) of the Customs Act, 1962 on Appellants 1 and 2 were set aside as they were found to be innocent passengers with no connection to the seized contraband. Appellant 3, the registered owner of the truck, had the penalties imposed on her also overturned as she was not the actual owner at the time of the incident. The truck used for transporting the contraband was confiscated under Section 115(2) of the Customs Act, with a reduced redemption fine due to partial ownership. The tribunal upheld the confiscation based on the involvement of the owner's agent in illegal activities. Case-Laws Customs Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98790