https://www.taxtmi.com/caselaws?id=45502 For confiscation of a conveyance used to carry narcotic drugs or psychotropic substances, the term "owner" was construed to mean the registered owner under the Motor Vehicles Act, not a hire-purchase financier retaining title. The provision was read in light of its confiscatory and deterrent purpose, and a financing arrangement could not defeat liability merely because legal title remained with the financier. On that construction, the financier was not entitled to claim the protections available to an owner, and confiscation of the vehicle was sustainable. en-us Wed, 07 Apr 1999 00:00:00 +0530 Fri, 15 Sep 2017 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45502 For confiscation of a conveyance used to carry narcotic drugs or psychotropic substances, the term "owner" was construed to mean the registered owner under the Motor Vehicles Act, not a hire-purchase financier retaining title. The provision was read in light of its confiscatory and deterrent purpose, and a financing arrangement could not defeat liability merely because legal title remained with the financier. On that construction, the financier was not entitled to claim the protections available to an owner, and confiscation of the vehicle was sustainable. Case-Laws Customs Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45502