AKBAR KHAN versus COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS
Customs authorities seizing the truck, sections 157 and 168 of the Customs Act 1969 were unable to say whether the two new tires on the truck were smuggled or purchased from the local market without being reported for smuggling. In such cases, confiscating the truck was illegal, though customs authorities could decide whether the tire was smuggled or not.
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