https://www.taxtmi.com/caselaws?id=114998 Goods used to conceal smuggled articles are liable to confiscation under Section 119 of the Customs Act, 1962, and liability does not depend on ownership or mens rea. On the facts, beer cans were found to have been used to hide smuggled blank video cassettes after interception of the truck, so the confiscation of the cans was upheld. The precedents cited by the appellant were treated as factually distinguishable, and no legal infirmity was found in the confiscation order. The challenge to the confiscation therefore failed and the impugned order was affirmed. en-us Fri, 04 Nov 2005 00:00:00 +0530 Tue, 22 May 2012 18:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114998 Goods used to conceal smuggled articles are liable to confiscation under Section 119 of the Customs Act, 1962, and liability does not depend on ownership or mens rea. On the facts, beer cans were found to have been used to hide smuggled blank video cassettes after interception of the truck, so the confiscation of the cans was upheld. The precedents cited by the appellant were treated as factually distinguishable, and no legal infirmity was found in the confiscation order. The challenge to the confiscation therefore failed and the impugned order was affirmed. Case-Laws Customs Fri, 04 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114998