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