https://www.taxtmi.com/caselaws?id=102624 Under Section 115(2) of the Customs Act, confiscation of a conveyance requires proof that the goods carried were of foreign origin or had a smuggled character, and in the case of non-notified goods the burden lies on the Revenue to establish that element. The record did not show that the goods found in the bus were smuggled or foreign-origin goods, and there was no evidence that the owner, driver, or cleaner had knowledge of any such character. On those facts, the legal basis for confiscation of the bus was not made out, and the confiscation was held unsustainable. en-us Thu, 21 Jun 2001 00:00:00 +0530 Wed, 15 Feb 2012 15:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102624 Under Section 115(2) of the Customs Act, confiscation of a conveyance requires proof that the goods carried were of foreign origin or had a smuggled character, and in the case of non-notified goods the burden lies on the Revenue to establish that element. The record did not show that the goods found in the bus were smuggled or foreign-origin goods, and there was no evidence that the owner, driver, or cleaner had knowledge of any such character. On those facts, the legal basis for confiscation of the bus was not made out, and the confiscation was held unsustainable. Case-Laws Central Excise Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102624