https://www.taxtmi.com/caselaws?id=101351 Confiscation of goods under customs law requires proof that the goods were used to conceal smuggled items; mere placement of contraband beneath bags of biris did not satisfy that statutory test, so confiscation of the biris was set aside. Confiscation of a vehicle also requires a finding that the driver or person in charge knew of its use for smuggling; where the owner lacked knowledge and the driver was neither present nor traced, that requirement was not met, so confiscation of the truck was also set aside. Consequential relief followed from the quashing of both confiscations. en-us Wed, 23 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101351 Confiscation of goods under customs law requires proof that the goods were used to conceal smuggled items; mere placement of contraband beneath bags of biris did not satisfy that statutory test, so confiscation of the biris was set aside. Confiscation of a vehicle also requires a finding that the driver or person in charge knew of its use for smuggling; where the owner lacked knowledge and the driver was neither present nor traced, that requirement was not met, so confiscation of the truck was also set aside. Consequential relief followed from the quashing of both confiscations. Case-Laws Customs Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101351