https://www.taxtmi.com/caselaws?id=80222 Customs confiscation and personal penalty were held unsustainable where the factual record showed the VCR and cassette had been imported by a third party as baggage, duty had been paid, and the subsequent gift transaction was corroborated by customs investigation. On those facts, liability to confiscation was not established, so the impugned customs order could not stand. The confiscation and penalty were therefore set aside in favour of the assessee. en-us Tue, 28 Feb 1989 00:00:00 +0530 Wed, 15 Jun 2011 15:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80222 Customs confiscation and personal penalty were held unsustainable where the factual record showed the VCR and cassette had been imported by a third party as baggage, duty had been paid, and the subsequent gift transaction was corroborated by customs investigation. On those facts, liability to confiscation was not established, so the impugned customs order could not stand. The confiscation and penalty were therefore set aside in favour of the assessee. Case-Laws Customs Tue, 28 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80222