https://www.taxtmi.com/caselaws?id=41202 Confiscation of a truck used to carry non-duty paid tobacco without a valid transport permit was not vitiated by the owner's absence of mens rea where the vehicle's involvement in the offence was undisputed, so the confiscation was upheld. The authority also considered the redemption fine in lieu of confiscation excessive on the facts and reduced it, scaling the amount down from 5000 to 2000. The legal effect is that admitted use of a conveyance in duty evasion can sustain confiscation even without proving the owner's mens rea, while the redemption fine may still be moderated according to the circumstances. en-us Wed, 06 Aug 1980 00:00:00 +0530 Mon, 31 May 2010 12:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41202 Confiscation of a truck used to carry non-duty paid tobacco without a valid transport permit was not vitiated by the owner's absence of mens rea where the vehicle's involvement in the offence was undisputed, so the confiscation was upheld. The authority also considered the redemption fine in lieu of confiscation excessive on the facts and reduced it, scaling the amount down from 5000 to 2000. The legal effect is that admitted use of a conveyance in duty evasion can sustain confiscation even without proving the owner's mens rea, while the redemption fine may still be moderated according to the circumstances. Case-Laws Central Excise Wed, 06 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41202