https://www.taxtmi.com/caselaws?id=769286 CESTAT Allahabad upheld confiscation of appellant's vehicle under Section 115 of Customs Act, 1962, used for transporting smuggled foreign goods worth Rs 3,43,000. The court rejected appellant's defense of lack of knowledge regarding goods' illicit nature, ruling that absence of mens rea cannot prevent confiscation though it may affect penalty liability. Driver failed to produce documents proving licit importation. However, considering proportionality and that seized goods were disposed for Rs 2,24,800, the tribunal reduced redemption fine from original amount to Rs 50,000. Appeal partly allowed with reduced redemption fine only. en-us Mon, 21 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 18:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769286 CESTAT Allahabad upheld confiscation of appellant's vehicle under Section 115 of Customs Act, 1962, used for transporting smuggled foreign goods worth Rs 3,43,000. The court rejected appellant's defense of lack of knowledge regarding goods' illicit nature, ruling that absence of mens rea cannot prevent confiscation though it may affect penalty liability. Driver failed to produce documents proving licit importation. However, considering proportionality and that seized goods were disposed for Rs 2,24,800, the tribunal reduced redemption fine from original amount to Rs 50,000. Appeal partly allowed with reduced redemption fine only. Case-Laws Customs Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769286