https://www.taxtmi.com/caselaws?id=327452 A conveyance cannot be confiscated under Section 67B of the Abkari Act unless it was actually used to carry contraband; mere use as an escort vehicle is insufficient. Applying that principle, the Kerala HC held that a vehicle alleged only to have accompanied another vehicle, without carrying the contraband itself, could not be subjected to confiscation. The Court therefore set aside the confiscation and appellate orders. As the confiscation failed on that ground, the owner's asserted lack of knowledge or complicity and the burden under Section 67C(2) did not require separate determination. en-us Wed, 20 Jan 2016 00:00:00 +0530 Tue, 10 May 2016 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327452 A conveyance cannot be confiscated under Section 67B of the Abkari Act unless it was actually used to carry contraband; mere use as an escort vehicle is insufficient. Applying that principle, the Kerala HC held that a vehicle alleged only to have accompanied another vehicle, without carrying the contraband itself, could not be subjected to confiscation. The Court therefore set aside the confiscation and appellate orders. As the confiscation failed on that ground, the owner's asserted lack of knowledge or complicity and the burden under Section 67C(2) did not require separate determination. Case-Laws Indian Laws Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327452