https://www.taxtmi.com/caselaws?id=72981 The court upheld the decision of the Additional Collector, ruling against the appellant in a case involving illegal importation of goods without a valid license and failure to declare them as required. The appellant's claim of not owning the goods or intending to clear them was rejected, with the court finding his actions indicated an intention to import the goods into India. The court affirmed the confiscation of the goods valued at Rs. 71,300 and the imposition of a Rs. 20,000 penalty on the appellant, considering his education and employment status. The appeal was dismissed. en-us Fri, 22 May 1987 00:00:00 +0530 Thu, 26 May 2011 13:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72981 The court upheld the decision of the Additional Collector, ruling against the appellant in a case involving illegal importation of goods without a valid license and failure to declare them as required. The appellant's claim of not owning the goods or intending to clear them was rejected, with the court finding his actions indicated an intention to import the goods into India. The court affirmed the confiscation of the goods valued at Rs. 71,300 and the imposition of a Rs. 20,000 penalty on the appellant, considering his education and employment status. The appeal was dismissed. Case-Laws Customs Fri, 22 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72981