https://www.taxtmi.com/caselaws?id=786210 Knowledge of the vehicle owner that the conveyance will carry smuggled gold is a precondition for confiscation; because no evidence proved the appellant knew his car would be used for smuggling, confiscation of the vehicle was held inapplicable and was set aside. Confiscation under the provision targeting conveyances therefore did not apply in this case, and as a direct consequence the penalty for abetment tied to that confiscation could not stand; the penalty imposed on the appellant was also set aside and the appeal allowed. en-us Fri, 06 Feb 2026 00:00:00 +0530 Mon, 09 Feb 2026 09:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786210 Knowledge of the vehicle owner that the conveyance will carry smuggled gold is a precondition for confiscation; because no evidence proved the appellant knew his car would be used for smuggling, confiscation of the vehicle was held inapplicable and was set aside. Confiscation under the provision targeting conveyances therefore did not apply in this case, and as a direct consequence the penalty for abetment tied to that confiscation could not stand; the penalty imposed on the appellant was also set aside and the appeal allowed. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786210