https://www.taxtmi.com/caselaws?id=50373 Confiscation of goods under section 119 of the Customs Act requires proof that the goods were used for concealment of contraband, not merely that they were found with the contraband. On the facts, no evidence showed that the jute bales were used to hide the offending goods, so confiscation was set aside. Personal penalty on a transporter requires evidence of knowledge of the smuggled nature of the goods or involvement in the offence. As the record disclosed no such knowledge or participation, the penalty was also set aside. The appeal therefore succeeded in full, with both confiscation and penalty annulled. en-us Fri, 22 Sep 2000 00:00:00 +0530 Sat, 21 Aug 2010 13:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50373 Confiscation of goods under section 119 of the Customs Act requires proof that the goods were used for concealment of contraband, not merely that they were found with the contraband. On the facts, no evidence showed that the jute bales were used to hide the offending goods, so confiscation was set aside. Personal penalty on a transporter requires evidence of knowledge of the smuggled nature of the goods or involvement in the offence. As the record disclosed no such knowledge or participation, the penalty was also set aside. The appeal therefore succeeded in full, with both confiscation and penalty annulled. Case-Laws Customs Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50373