https://www.taxtmi.com/caselaws?id=802214 Confiscation under section 119 of the Customs Act, 1962 requires evidence that goods were used to conceal confiscable goods; transporting tea and contraband in the same vehicle is not sufficient by itself. The tea was in the vehicle's rear, while the contraband was recovered from the driver's cabin. Penalties under section 114 require cogent evidence linking the owner or transporter to the alleged contraband activity. The driver's statement and call records did not implicate them, and defects in transport documents did not establish their involvement. en-us Fri, 30 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802214 Confiscation under section 119 of the Customs Act, 1962 requires evidence that goods were used to conceal confiscable goods; transporting tea and contraband in the same vehicle is not sufficient by itself. The tea was in the vehicle's rear, while the contraband was recovered from the driver's cabin. Penalties under section 114 require cogent evidence linking the owner or transporter to the alleged contraband activity. The driver's statement and call records did not implicate them, and defects in transport documents did not establish their involvement. Case-Laws Customs Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802214