https://www.taxtmi.com/caselaws?id=255927 The court dismissed the review petition, upholding the absolute confiscation of seized currency as the petitioner was deemed a carrier, not the owner. The delay in filing the writ petition and lack of ownership precluded benefits under Section 125 of the Customs Act. The petitioner's admission as a carrier, supported by evidence under Section 108, was crucial. The Revisionary Authority's decision of absolute confiscation was affirmed, emphasizing the petitioner's role and absence of ownership claims. en-us Fri, 16 Jan 2015 00:00:00 +0530 Mon, 17 Aug 2015 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255927 The court dismissed the review petition, upholding the absolute confiscation of seized currency as the petitioner was deemed a carrier, not the owner. The delay in filing the writ petition and lack of ownership precluded benefits under Section 125 of the Customs Act. The petitioner's admission as a carrier, supported by evidence under Section 108, was crucial. The Revisionary Authority's decision of absolute confiscation was affirmed, emphasizing the petitioner's role and absence of ownership claims. Case-Laws Customs Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255927