https://www.taxtmi.com/caselaws?id=104819 Conveyance confiscation under Customs law depends on proof that the owner or agent had knowledge of, or connived in, the transport of smuggled goods. Where the record and the driver's statement do not establish such knowledge or connivance, the statutory basis for confiscating the truck and imposing a personal penalty on the transporter is not satisfied. The analysis emphasises that mere carriage of contraband goods is insufficient by itself; the required mental element must be shown before liability under the confiscation and penalty provisions can be sustained. en-us Tue, 09 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 14:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104819 Conveyance confiscation under Customs law depends on proof that the owner or agent had knowledge of, or connived in, the transport of smuggled goods. Where the record and the driver's statement do not establish such knowledge or connivance, the statutory basis for confiscating the truck and imposing a personal penalty on the transporter is not satisfied. The analysis emphasises that mere carriage of contraband goods is insufficient by itself; the required mental element must be shown before liability under the confiscation and penalty provisions can be sustained. Case-Laws Customs Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104819