https://www.taxtmi.com/caselaws?id=116997 The Commissioner ordered the confiscation of ball bearings found in two tempos and their premises, along with confiscation of the vehicles under the Customs Act. The owner was penalized for not preventing the use of his vehicles for smuggling. However, as there was no evidence linking the owner to knowledge of the goods' nature, the Tribunal overturned the penalties and confiscation orders, allowing the appeal. en-us Tue, 09 Aug 2005 00:00:00 +0530 Tue, 19 Jun 2012 14:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116997 The Commissioner ordered the confiscation of ball bearings found in two tempos and their premises, along with confiscation of the vehicles under the Customs Act. The owner was penalized for not preventing the use of his vehicles for smuggling. However, as there was no evidence linking the owner to knowledge of the goods' nature, the Tribunal overturned the penalties and confiscation orders, allowing the appeal. Case-Laws Customs Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116997