https://www.taxtmi.com/caselaws?id=41145 The Central Government of India held in 1978 that under section 115 of the Custom Act of 1962, a vehicle carrying non-duty paid goods is subject to confiscation unless no connivance is proven on the owner's part. As no collusion was found by the Appellate Collector, the redemption fine was decreased. The Government ruled that in the absence of connivance, the vehicle cannot be confiscated. The revision application was accepted, and relief was provided to the petitioners. en-us Sat, 04 Nov 1978 00:00:00 +0530 Fri, 21 May 2010 12:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41145 The Central Government of India held in 1978 that under section 115 of the Custom Act of 1962, a vehicle carrying non-duty paid goods is subject to confiscation unless no connivance is proven on the owner's part. As no collusion was found by the Appellate Collector, the redemption fine was decreased. The Government ruled that in the absence of connivance, the vehicle cannot be confiscated. The revision application was accepted, and relief was provided to the petitioners. Case-Laws Customs Sat, 04 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41145