https://www.taxtmi.com/caselaws?id=42735 The Court, in an appeal against the confiscation of goods and a vessel under the Customs Act, 1962, set aside the order of confiscation due to lack of personal knowledge of smuggling activities by the owner and Master. Emphasizing the burden on the owner to prove lack of involvement in smuggling, the Court held that the vessel could not be confiscated without evidence of owner connivance. The judgment stressed the importance of owners demonstrating their innocence to prevent confiscation under the Customs Act, referencing a prior case with a similar outcome. en-us Wed, 30 Jul 1986 00:00:00 +0530 Mon, 14 Jun 2010 10:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42735 The Court, in an appeal against the confiscation of goods and a vessel under the Customs Act, 1962, set aside the order of confiscation due to lack of personal knowledge of smuggling activities by the owner and Master. Emphasizing the burden on the owner to prove lack of involvement in smuggling, the Court held that the vessel could not be confiscated without evidence of owner connivance. The judgment stressed the importance of owners demonstrating their innocence to prevent confiscation under the Customs Act, referencing a prior case with a similar outcome. Case-Laws Customs Wed, 30 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42735