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    <title>2026 (7) TMI 1061 - CESTAT AHMEDABAD</title>
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    <description>Redemption fine on a conveyance used in attempted smuggling operates in rem and remains sustainable even where its owner incurs no personal penalty. The note states that the truck owner&#039;s vehicle remained liable to confiscatory action because of its use in the attempted removal of red sanders, although the redemption fine was reduced in view of the circumstances and the owner&#039;s non-involvement in show-cause proceedings. It also states that the truck driver&#039;s penalty was sustained because the driver diverted the containers and actively participated in the attempted smuggling; the penalty was considered nominal.</description>
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    <pubDate>Mon, 23 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (7) TMI 1061 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=795175</link>
      <description>Redemption fine on a conveyance used in attempted smuggling operates in rem and remains sustainable even where its owner incurs no personal penalty. The note states that the truck owner&#039;s vehicle remained liable to confiscatory action because of its use in the attempted removal of red sanders, although the redemption fine was reduced in view of the circumstances and the owner&#039;s non-involvement in show-cause proceedings. It also states that the truck driver&#039;s penalty was sustained because the driver diverted the containers and actively participated in the attempted smuggling; the penalty was considered nominal.</description>
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