https://www.taxtmi.com/caselaws?id=72581 The appeals were dismissed as the court affirmed the confiscation of seized goods under Section 110 of the Customs Act. The appellants failed to prove lawful import of the foreign goods found in their possession, leading to absolute confiscation and penalties. Disputes over ownership, lack of evidence linking the accused to the contraband goods, and consideration of confessional statements from other individuals supported the decision. The penalty amount of Rs. 5,000 each was upheld as appropriate, with the court finding no merit in the appellants' arguments and confirming the Adjudicating Authority's ruling. en-us Mon, 29 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72581 The appeals were dismissed as the court affirmed the confiscation of seized goods under Section 110 of the Customs Act. The appellants failed to prove lawful import of the foreign goods found in their possession, leading to absolute confiscation and penalties. Disputes over ownership, lack of evidence linking the accused to the contraband goods, and consideration of confessional statements from other individuals supported the decision. The penalty amount of Rs. 5,000 each was upheld as appropriate, with the court finding no merit in the appellants' arguments and confirming the Adjudicating Authority's ruling. Case-Laws Customs Mon, 29 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72581