https://www.taxtmi.com/caselaws?id=41831 The court upheld the validity of Section 115(2) of the Customs Act, emphasizing the need to prove lack of knowledge or connivance to avoid liability for the confiscation of conveyances used in smuggling activities. The judgment dismissed challenges to the constitutional validity of the section, highlighting its role in preventing smuggling and preserving foreign exchange reserves. The court also clarified that redemption fines are tied to proof of knowledge or connivance, serving as a deterrent against illegal activities. Individual adjudication outcomes do not undermine the section's validity, ensuring fairness in applying the Customs Act. en-us Tue, 18 Feb 1986 00:00:00 +0530 Mon, 07 Jun 2010 13:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41831 The court upheld the validity of Section 115(2) of the Customs Act, emphasizing the need to prove lack of knowledge or connivance to avoid liability for the confiscation of conveyances used in smuggling activities. The judgment dismissed challenges to the constitutional validity of the section, highlighting its role in preventing smuggling and preserving foreign exchange reserves. The court also clarified that redemption fines are tied to proof of knowledge or connivance, serving as a deterrent against illegal activities. Individual adjudication outcomes do not undermine the section's validity, ensuring fairness in applying the Customs Act. Case-Laws Customs Tue, 18 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41831