https://www.taxtmi.com/caselaws?id=123303 Confiscation of a truck and penalty on its owner were found unsustainable where the Revenue failed to prove knowledge or connivance in transporting contraband goods. The conveyance was located inside factory premises with goods loaded, but the record did not show that the owner or driver knew the goods were contraband. The absence of documents being handed to the driver, by itself, was insufficient to establish culpability. On that basis, confiscation and penalty were not justified, and the appeal was rejected. en-us Mon, 21 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 15:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123303 Confiscation of a truck and penalty on its owner were found unsustainable where the Revenue failed to prove knowledge or connivance in transporting contraband goods. The conveyance was located inside factory premises with goods loaded, but the record did not show that the owner or driver knew the goods were contraband. The absence of documents being handed to the driver, by itself, was insufficient to establish culpability. On that basis, confiscation and penalty were not justified, and the appeal was rejected. Case-Laws Central Excise Mon, 21 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123303