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2018 (7) TMI 344 - AT - CustomsRedemption Fine - Smuggling - Truck owner - case of appellant is that the owner of the Truck herein, had no knowledge of the loading of the smuggled goods - it was also contended that SCN does not indicate the proper Section for confiscation of the goods - Held that:- Sub Section (2) of Section 115 provides any conveyance 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 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 - In the present case, the appellant herein, the owner of the seized truck failed to prove, that she and her agent the Driver, had no knowledge of the transporting of the smuggled goods. Hence, the confiscation of the seized truck is justified - redemption fine also upheld - appeal dismissed - decided against appellant.
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