https://www.taxtmi.com/caselaws?id=102675 The case involved the seizure and confiscation of poppy seeds and Makhana concealed in a truck under the Customs Act, 1962. The Commissioner of Customs ordered the absolute confiscation of the poppy seeds and the confiscation of Makhana with an option for redemption. The penalties imposed on individuals were upheld, except for the appellant, the owner of Makhana, whose penalty was revoked due to lack of knowledge about the smuggled goods. The Tribunal affirmed the confiscation of goods and the truck, emphasizing liability under Section 119 of the Customs Act for goods used to conceal smuggled items. en-us Tue, 13 Nov 2001 00:00:00 +0530 Wed, 15 Feb 2012 16:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102675 The case involved the seizure and confiscation of poppy seeds and Makhana concealed in a truck under the Customs Act, 1962. The Commissioner of Customs ordered the absolute confiscation of the poppy seeds and the confiscation of Makhana with an option for redemption. The penalties imposed on individuals were upheld, except for the appellant, the owner of Makhana, whose penalty was revoked due to lack of knowledge about the smuggled goods. The Tribunal affirmed the confiscation of goods and the truck, emphasizing liability under Section 119 of the Customs Act for goods used to conceal smuggled items. Case-Laws Customs Tue, 13 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102675