1978 (11) TMI 79 - CGOVT - Customs

Summary

The judgment by the Central Government of India in 1978 states that under section 115 of the Custom Act of 1962, a vehicle used for transporting non-duty paid goods is liable to confiscation unless there is no connivance on the owner's part. The Appellate Collector found no evidence of collusion or connivance and reduced the redemption fine. The Government concluded that once no connivance is established, the vehicle is not liable for confiscation. The revision application was allowed, and relief was granted to the petitioners.