https://www.taxtmi.com/caselaws?id=101671 The tribunal set aside the confiscation of the truck and the penalties imposed on the co-owners, ruling in favor of the appellants. The decision was based on the lack of evidence showing that the truck owner or the person-in-charge had knowledge of the goods being smuggled, as required by Section 115 of the Customs Act, 1962. The tribunal emphasized the common practice of drivers transporting goods without verifying their origin and concluded that the confiscation and penalties were unjustified. The appeals were allowed, and the appellants were relieved of the charges. en-us Thu, 31 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 16:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101671 The tribunal set aside the confiscation of the truck and the penalties imposed on the co-owners, ruling in favor of the appellants. The decision was based on the lack of evidence showing that the truck owner or the person-in-charge had knowledge of the goods being smuggled, as required by Section 115 of the Customs Act, 1962. The tribunal emphasized the common practice of drivers transporting goods without verifying their origin and concluded that the confiscation and penalties were unjustified. The appeals were allowed, and the appellants were relieved of the charges. Case-Laws Customs Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101671