(1) Any conveyance or animal which has been, is being, or is attempted to be used, for the transport of any goods or materials or goods or materials connected with services or technology that are imported or meant for export and which are liable to confiscation under rule 17, shall be liable to be confiscated by the Adjudicating Authority unless the owner of the conveyance or animal proves that it was, is being, or is about to be so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in-charge of the conveyance or animal and that each of them had taken all reasonable precautions against such use.

(2) The Adjudicating Authority shall permit redemption of the confiscated conveyance or animal used for the transport of goods or goods connected with services or technology or Tigers for hire upon payment of redemption charges equivalent to the market value of such conveyance or animal.