https://www.taxtmi.com/caselaws?id=189436 The High Court dismissed the application under section 130A of the Customs Act, upholding the Tribunal's decision to set aside the confiscation of a truck. The Court found that the owner's lack of knowledge or connivance in the truck's use for illegal purposes was not proven, rendering the confiscation unjustified. Despite the Customs authority's claims of smuggling involvement, the Court emphasized the absence of concrete evidence linking the truck to such activities, leading to the rejection of the confiscation under Section 115 of the Customs Act. en-us Tue, 21 Oct 2008 00:00:00 +0530 Mon, 09 Jan 2017 17:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189436 The High Court dismissed the application under section 130A of the Customs Act, upholding the Tribunal's decision to set aside the confiscation of a truck. The Court found that the owner's lack of knowledge or connivance in the truck's use for illegal purposes was not proven, rendering the confiscation unjustified. Despite the Customs authority's claims of smuggling involvement, the Court emphasized the absence of concrete evidence linking the truck to such activities, leading to the rejection of the confiscation under Section 115 of the Customs Act. Case-Laws Customs Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189436