https://www.taxtmi.com/caselaws?id=109059 Section 115(2) of the Customs Act permits confiscation of a conveyance only when it is used as a means of transporting smuggled goods and the owner, agent, or person in charge had knowledge or connivance. Mere awareness of possible sales tax evasion is not enough to establish the requisite knowledge of smuggling. On the facts recorded, the driver and cleaner were only told about tax evasion concerns, and there was no finding that they knew the goods were smuggled. The CESTAT, New Delhi therefore held that the truck was not liable to confiscation and set aside the confiscation order. en-us Wed, 06 Aug 2003 00:00:00 +0530 Thu, 05 Apr 2012 16:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109059 Section 115(2) of the Customs Act permits confiscation of a conveyance only when it is used as a means of transporting smuggled goods and the owner, agent, or person in charge had knowledge or connivance. Mere awareness of possible sales tax evasion is not enough to establish the requisite knowledge of smuggling. On the facts recorded, the driver and cleaner were only told about tax evasion concerns, and there was no finding that they knew the goods were smuggled. The CESTAT, New Delhi therefore held that the truck was not liable to confiscation and set aside the confiscation order. Case-Laws Customs Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109059