https://www.taxtmi.com/caselaws?id=167633 The text states that a conveyance owner must prove that a vehicle was used for smuggled goods without his knowledge or connivance and that he took all reasonable precautions; failing that burden sustains penalty. It also states that a plea of mistaken loading or mistaken consignment must be supported by evidence, and internal stock accounts alone are insufficient. On natural justice, disclosure of the panchnama and recorded statements was treated as adequate, and no breach was made out where no undisclosed material was relied upon. The liabilities against both appellants were therefore affirmed. en-us Sat, 27 Aug 1977 00:00:00 +0530 Sat, 27 Dec 2014 11:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167633 The text states that a conveyance owner must prove that a vehicle was used for smuggled goods without his knowledge or connivance and that he took all reasonable precautions; failing that burden sustains penalty. It also states that a plea of mistaken loading or mistaken consignment must be supported by evidence, and internal stock accounts alone are insufficient. On natural justice, disclosure of the panchnama and recorded statements was treated as adequate, and no breach was made out where no undisclosed material was relied upon. The liabilities against both appellants were therefore affirmed. Case-Laws Customs Sat, 27 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167633