https://www.taxtmi.com/caselaws?id=44231 Section 115 of the Customs Act makes a conveyance liable to confiscation only when it is used as a means of transport for smuggling goods or carrying smuggled goods. Where the alleged contraband was still in the process of being loaded and the truck had not yet been employed to transport that consignment, the statutory precondition for seizure was not satisfied. On those facts, the seizure was held impermissible and the truck was directed to be released. en-us Tue, 06 Feb 1996 00:00:00 +0530 Fri, 25 Jun 2010 10:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44231 Section 115 of the Customs Act makes a conveyance liable to confiscation only when it is used as a means of transport for smuggling goods or carrying smuggled goods. Where the alleged contraband was still in the process of being loaded and the truck had not yet been employed to transport that consignment, the statutory precondition for seizure was not satisfied. On those facts, the seizure was held impermissible and the truck was directed to be released. Case-Laws Customs Tue, 06 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44231