https://www.taxtmi.com/caselaws?id=104146 Confiscation of a conveyance under Section 115(2) of the Customs Act depends on proof that the owner, agent, or person in charge knew of, or connived in, the transport of smuggled goods. The record described no material showing the owners' involvement in the smuggling activity and no finding that the driver knew the yarn was of foreign origin or smuggled. In the absence of such knowledge or connivance, the truck's confiscation could not be sustained, and the confiscation was set aside with consequential relief. en-us Thu, 28 Feb 2002 00:00:00 +0530 Mon, 27 Feb 2012 18:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104146 Confiscation of a conveyance under Section 115(2) of the Customs Act depends on proof that the owner, agent, or person in charge knew of, or connived in, the transport of smuggled goods. The record described no material showing the owners' involvement in the smuggling activity and no finding that the driver knew the yarn was of foreign origin or smuggled. In the absence of such knowledge or connivance, the truck's confiscation could not be sustained, and the confiscation was set aside with consequential relief. Case-Laws Customs Thu, 28 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104146