2000 (1) TMI 427 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal against the order of confiscation of a tempo van under Section 115 of the Customs Act, 1962. The tribunal found that the driver had taken reasonable precautions by possessing invoices showing duty payment, and therefore the vehicle was not liable for confiscation. The confiscation order was set aside.