https://www.taxtmi.com/caselaws?id=52527 Rule 209A penal consequences require proof that the person proceeded against dealt with excisable goods with knowledge or reason to believe they were liable to confiscation. On the facts, no evidence showed that the truck owner, driver, or buyers knew of the manufacturer's alleged clandestine removal, and the driver had no duty to verify duty payment. In the absence of a proven link to the evasion, confiscation of the truck and the penalties could not be sustained and were set aside. en-us Tue, 25 Mar 2003 00:00:00 +0530 Wed, 06 Oct 2010 13:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52527 Rule 209A penal consequences require proof that the person proceeded against dealt with excisable goods with knowledge or reason to believe they were liable to confiscation. On the facts, no evidence showed that the truck owner, driver, or buyers knew of the manufacturer's alleged clandestine removal, and the driver had no duty to verify duty payment. In the absence of a proven link to the evasion, confiscation of the truck and the penalties could not be sustained and were set aside. Case-Laws Central Excise Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52527