https://www.taxtmi.com/caselaws?id=117137 The appellate tribunal set aside the order of confiscation and penalties imposed by Customs authorities on a vehicle suspected of smuggling foreign goods. The tribunal found that the appellant, as the owner of the vehicle, was not connected to the smuggling activity as the driver, who was intercepted, was not penalized due to lack of knowledge. Lack of evidence linking the appellant to the offense led to the decision that the vehicle was not liable for confiscation. The judgment highlighted the necessity of establishing a direct link between the owner and the smuggling activity for confiscation under the Customs Act. en-us Mon, 07 Nov 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117137 The appellate tribunal set aside the order of confiscation and penalties imposed by Customs authorities on a vehicle suspected of smuggling foreign goods. The tribunal found that the appellant, as the owner of the vehicle, was not connected to the smuggling activity as the driver, who was intercepted, was not penalized due to lack of knowledge. Lack of evidence linking the appellant to the offense led to the decision that the vehicle was not liable for confiscation. The judgment highlighted the necessity of establishing a direct link between the owner and the smuggling activity for confiscation under the Customs Act. Case-Laws Customs Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117137