Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

1981 (9) TMI 122

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The bearer of the Captain Dehyadre brought a suit case near the car which the petitioner kept in the boot of the car. While the petitioner was waiting near the car, the Customs authorities raided the car and on opening the dicky and the suit case it was noticed that the suit case contained large number of contraband articles including nine liquor bottles. Apart from the suit case, in the dicky two cameras and projectors were noticed. The Customs Authorities seized the goods and prosecuted the petitioner and Dehyadre in the Criminal Court. In the Criminal Court both the petitioner and Dedyadre were acquitted. 2. The Customs Authorities commenced proceedings to confiscate the contraband goods as well as the car by service of show cause n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny conveyance or animal used as a means of transport in the smuggling of any goods or in the Carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal and that each of them had taken all such precautions against such use as are for the time being specified in the rules : Provided that where any such conveyance is used for the carriage of goods or passengers for hire, the owner of any conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine not exceeding the market price of the goods which are so....