https://www.taxtmi.com/caselaws?id=119541 The court upheld the Order-in-Original's decision to confiscate trucks suspected of carrying smuggled goods and impose penalties on the owners. Despite the appellants' claims of lack of awareness and innocence, the court found their failure to cooperate and produce drivers for interrogation raised suspicions of involvement in the smuggling operation. Analyzing the Customs Act, the court determined that the owners did not prove their lack of knowledge or connivance. Consequently, all appeals were dismissed, affirming the confiscation of trucks and imposition of penalties. en-us Tue, 28 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 16:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119541 The court upheld the Order-in-Original's decision to confiscate trucks suspected of carrying smuggled goods and impose penalties on the owners. Despite the appellants' claims of lack of awareness and innocence, the court found their failure to cooperate and produce drivers for interrogation raised suspicions of involvement in the smuggling operation. Analyzing the Customs Act, the court determined that the owners did not prove their lack of knowledge or connivance. Consequently, all appeals were dismissed, affirming the confiscation of trucks and imposition of penalties. Case-Laws Customs Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119541