https://www.taxtmi.com/caselaws?id=51591 Mere ownership of a truck was held insufficient to sustain a personal penalty where no finding linked the owner to transportation of smuggled goods, and the penalty was deleted. Confiscation of the conveyance was nevertheless maintained because the vehicle had been used to carry smuggled goods and the statutory conditions under Section 115(2) of the Customs Act were satisfied. The redemption fine was reduced because the owner was not shown to have been involved in the illicit transportation, while the confiscation itself remained valid. en-us Tue, 30 Jul 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51591 Mere ownership of a truck was held insufficient to sustain a personal penalty where no finding linked the owner to transportation of smuggled goods, and the penalty was deleted. Confiscation of the conveyance was nevertheless maintained because the vehicle had been used to carry smuggled goods and the statutory conditions under Section 115(2) of the Customs Act were satisfied. The redemption fine was reduced because the owner was not shown to have been involved in the illicit transportation, while the confiscation itself remained valid. Case-Laws Customs Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51591