https://www.taxtmi.com/caselaws?id=41045 The court upheld the decisions of the lower authorities, dismissing the petition challenging the confiscation of the car and penalties imposed on the petitioner. The court found the petitioner's awareness of the smuggled goods evident from the circumstances and actions, including his occupation catering to foreign ships and familiarity with dock area regulations. Despite the petitioner's claims of unawareness, the court concluded that the authorities' findings were well-supported by the evidence, justifying the confiscation and penalties. Costs were awarded against the petitioner, emphasizing the importance of proving lack of knowledge or connivance to avoid confiscation under the Customs Act. en-us Tue, 08 Sep 1981 00:00:00 +0530 Thu, 20 May 2010 12:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41045 The court upheld the decisions of the lower authorities, dismissing the petition challenging the confiscation of the car and penalties imposed on the petitioner. The court found the petitioner's awareness of the smuggled goods evident from the circumstances and actions, including his occupation catering to foreign ships and familiarity with dock area regulations. Despite the petitioner's claims of unawareness, the court concluded that the authorities' findings were well-supported by the evidence, justifying the confiscation and penalties. Costs were awarded against the petitioner, emphasizing the importance of proving lack of knowledge or connivance to avoid confiscation under the Customs Act. Case-Laws Customs Tue, 08 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41045