https://www.taxtmi.com/caselaws?id=105674 Confiscation of a conveyance under Section 115(2) of the Customs Act, 1962 is not sustainable where the owner proves lack of knowledge or connivance and there is no evidence that the person in charge knew the goods were smuggled. The text notes that the order itself recorded the owner's absence from the smuggling activity and his lack of knowledge of the truck's use, while the driver's unproved knowledge could not be inferred merely from the absence of a statement. On that basis, confiscation of the truck was held unwarranted and the appeal was allowed. en-us Mon, 29 Jul 2002 00:00:00 +0530 Wed, 07 Mar 2012 10:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105674 Confiscation of a conveyance under Section 115(2) of the Customs Act, 1962 is not sustainable where the owner proves lack of knowledge or connivance and there is no evidence that the person in charge knew the goods were smuggled. The text notes that the order itself recorded the owner's absence from the smuggling activity and his lack of knowledge of the truck's use, while the driver's unproved knowledge could not be inferred merely from the absence of a statement. On that basis, confiscation of the truck was held unwarranted and the appeal was allowed. Case-Laws Customs Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105674