https://www.taxtmi.com/caselaws?id=51025 Confiscation of a vehicle and personal penalty on its owner require material evidence showing the owner's involvement in, or knowledge of, the vehicle's use for transporting smuggled goods. The record here contained no such evidence; the adverse finding rested only on an unsupported assumption that ownership implied awareness of the truck's use. As no proof linked the owner to the smuggling activity or established conscious knowledge, the legal basis for confiscation and penalty was not made out, and both were set aside. en-us Thu, 13 Dec 2001 00:00:00 +0530 Tue, 21 Sep 2010 15:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51025 Confiscation of a vehicle and personal penalty on its owner require material evidence showing the owner's involvement in, or knowledge of, the vehicle's use for transporting smuggled goods. The record here contained no such evidence; the adverse finding rested only on an unsupported assumption that ownership implied awareness of the truck's use. As no proof linked the owner to the smuggling activity or established conscious knowledge, the legal basis for confiscation and penalty was not made out, and both were set aside. Case-Laws Customs Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51025