https://www.taxtmi.com/caselaws?id=100411 The Tribunal upheld the confiscation of a truck under Sec. 115(2) of the Customs Act, 1962, due to the appellant's failure to prove lack of knowledge or connivance in the smuggling of contraband goods. Despite the appellant's claim that the truck was stolen by the driver without his knowledge, the Tribunal found this defense lacking credibility, especially considering the timing of events and the appellant's failure to produce the driver before Customs Authorities. The confiscation order was upheld, but the redemption fine was reduced to Rs. 25,000 based on the circumstances presented during the legal proceedings. en-us Tue, 04 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100411 The Tribunal upheld the confiscation of a truck under Sec. 115(2) of the Customs Act, 1962, due to the appellant's failure to prove lack of knowledge or connivance in the smuggling of contraband goods. Despite the appellant's claim that the truck was stolen by the driver without his knowledge, the Tribunal found this defense lacking credibility, especially considering the timing of events and the appellant's failure to produce the driver before Customs Authorities. The confiscation order was upheld, but the redemption fine was reduced to Rs. 25,000 based on the circumstances presented during the legal proceedings. Case-Laws Customs Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100411