https://www.taxtmi.com/highlights?id=96708 Smuggling gold: tribunal found that confiscation of a conveyance and penalty for abetment require proof that the owner knew the vehicle would be used to carry contraband. Because there was no evidence establishing the appellant's knowledge, section 115 confiscation did not apply and consequent penalty under section 117 could not be sustained. The appellate order imposing confiscation and penalty on the appellant was set aside and the appeal allowed for lack of requisite mens rea and evidentiary support. en-us Mon, 09 Feb 2026 09:18:00 +0530 Mon, 09 Feb 2026 09:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96708 Smuggling gold: tribunal found that confiscation of a conveyance and penalty for abetment require proof that the owner knew the vehicle would be used to carry contraband. Because there was no evidence establishing the appellant's knowledge, section 115 confiscation did not apply and consequent penalty under section 117 could not be sustained. The appellate order imposing confiscation and penalty on the appellant was set aside and the appeal allowed for lack of requisite mens rea and evidentiary support. Highlights Customs Mon, 09 Feb 2026 09:18:00 +0530 https://www.taxtmi.com/highlights?id=96708