https://www.taxtmi.com/caselaws?id=106092 Penalty and confiscation under the Customs Act could not be sustained merely because the driver-cum-owner knew goods were loaded in his truck; the authorities had to establish knowledge that the goods were smuggled or otherwise of contraband character. As the foreign-origin ball bearings were treated as an OGL item and non-notified under Section 123, mere carriage of the goods did not prove the requisite mens rea. The personal penalty was set aside, and the truck was also held not liable to confiscation under Section 115(2) for want of able knowledge of taint. en-us Thu, 29 Nov 2001 00:00:00 +0530 Mon, 12 Mar 2012 16:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106092 Penalty and confiscation under the Customs Act could not be sustained merely because the driver-cum-owner knew goods were loaded in his truck; the authorities had to establish knowledge that the goods were smuggled or otherwise of contraband character. As the foreign-origin ball bearings were treated as an OGL item and non-notified under Section 123, mere carriage of the goods did not prove the requisite mens rea. The personal penalty was set aside, and the truck was also held not liable to confiscation under Section 115(2) for want of able knowledge of taint. Case-Laws Customs Thu, 29 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106092