The vehicle was carrying the offended goods thus liable for ...

Vehicle Confiscation u/s 115(2) Requires Proof of Owner's Knowledge of Illegal Use.

September 12, 2013

Case Laws Customs AT

The vehicle was carrying the offended goods thus liable for confiscation u/s 115 (2)only when it was established that the owner or his agent was aware of the fact that the vehicle was used in the transportation of the offended goods. - AT

View Source

← Previous Next →

The vehicle was carrying the offended goods thus liable for ...

Vehicle Confiscation u/s 115(2) Requires Proof of Owner's Knowledge of Illegal Use.

September 12, 2013

Case Laws Customs AT

You may also like:

Violation of Special Economic Zones Act, 2005, Special Economic Zones Rules, 2006, and Customs Act regarding smuggling into the NSEZ. Determination of whether a customs...

Confiscation of seized truck u/s 115(2) of the Customs Act, 1962 - levy of penalty - The case involved the seizure and subsequent confiscation of a vehicle allegedly...

Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to...

Who is required to declare the goods (consignment in the Railway train) - PVAT - U/s 51 (at the relevant time), the declaration in terms of the first proviso to Section...

Confiscation under Section 115(2) - Mis declaration of goods - Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence -...

Cenvat Credit - allegation of non receipt of inputs - as per newspaper the owner of vehicles had transported the goods used fake vehicle registration number and a drive...

Release of vehicle - the vehicle carrying goods were found to be carried in violation of GST provisions - The petitioner is the owner of the vehicle but he failed to...

Foreign Vessel in transit - Confiscation - While the vessel was fishing on the high seas at Yemen, it was abducted by its own crew members and brought it near the...

Deemed dividend u/s. 2(22)(a)/2(22)(d) r.w.s. 115-O - purchase/ buyback of its own shares by the company - It is to be noted that as per the proviso to Sec. 2(22), only...

Service of Demand Notice - Detention/Confiscation of goods - opportunity of being heard is to be given to both the owner of the goods as also the owner of the conveyance....

Confiscation - importer - the definition of 'importer' under Section 2 (26) of the Customs Act, 1962 - AT

The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely...

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

The Supreme Court held that the appellant was neither the importer nor the owner of the imported car in question under the Customs Act, 1962 and the Motor Vehicles Act,...

Quick Updates: