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Issues:
1. Confiscation of electronic goods from a vehicle suspected of smuggling foreign goods. 2. Confiscation of the vehicle and imposition of penalties by Customs authorities. 3. Appeal against the order of confiscation and penalties. Analysis: 1. The case involved the seizure of electronic goods from a vehicle suspected of smuggling foreign goods. The vehicle was intercepted by the police, and the occupants were arrested and remanded to judicial custody. Subsequently, the case was transferred to the Customs authorities for confiscation of the vehicle and goods. The original authority ordered the confiscation of the vehicle but allowed redemption on payment of a fine. The appellant, not present in the vehicle during interception, filed an appeal against the order. 2. Upon examination, it was found that the vehicle's confiscation was not justified as no nexus was established between its use for smuggling and the appellant, who was the owner. The Customs Act stipulates that a conveyance used in smuggling is liable to confiscation unless the owner proves lack of knowledge or connivance. As the appellant was not present during interception and the driver was not penalized, it was concluded that the driver had no knowledge of the offending goods. Since the driver was exonerated, the appellant, as the owner, also stood on a similar footing. Consequently, the vehicle was not liable for confiscation. 3. The appellate tribunal set aside the impugned order and allowed the appeal, providing consequential relief to the appellant. The decision was based on the lack of evidence linking the appellant to the smuggling activity and the driver's exoneration from penal liability. The judgment emphasized the importance of establishing a direct connection between the owner of a conveyance and the smuggling activity to justify confiscation under the Customs Act.
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