https://www.taxtmi.com/caselaws?id=113916 Confiscation of a conveyance requires proof that the transporter knowingly carried goods liable to confiscation; where the tempo driver produced a challan and the record showed normal precautions, confiscation of the vehicle and the related redemption fine were not sustainable. Confiscation of excess finished goods was upheld, but unaccounted raw material could not be confiscated absent a rule creating such liability; the associated redemption fine on finished goods was reduced and that on raw material was set aside. Penalty under section 11AC was reduced, the proprietor's penalty was sustained but scaled down to the prescribed maximum for each violation, and the manager's personal penalty was deleted for lack of established personal liability. en-us Thu, 03 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 12:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113916 Confiscation of a conveyance requires proof that the transporter knowingly carried goods liable to confiscation; where the tempo driver produced a challan and the record showed normal precautions, confiscation of the vehicle and the related redemption fine were not sustainable. Confiscation of excess finished goods was upheld, but unaccounted raw material could not be confiscated absent a rule creating such liability; the associated redemption fine on finished goods was reduced and that on raw material was set aside. Penalty under section 11AC was reduced, the proprietor's penalty was sustained but scaled down to the prescribed maximum for each violation, and the manager's personal penalty was deleted for lack of established personal liability. Case-Laws Customs Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113916