https://www.taxtmi.com/caselaws?id=80619 Goods of foreign origin found in commercial use and acquired without lawful import or sale documents may be treated as illegally imported and liable to confiscation under customs law. Where the goods are not notified under Section 123 or Chapter IVA, confiscation can still be sustained on the surrounding evidence, including absence of documents and inference of unlawful import, but release may be permitted on redemption fine rather than absolute confiscation. Penalty under Section 112 requires sufficient evidence linking the person to conscious dealing with goods liable to confiscation; on the facts, one penalty was reduced and the other was set aside for want of adequate proof. en-us Tue, 10 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 10:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80619 Goods of foreign origin found in commercial use and acquired without lawful import or sale documents may be treated as illegally imported and liable to confiscation under customs law. Where the goods are not notified under Section 123 or Chapter IVA, confiscation can still be sustained on the surrounding evidence, including absence of documents and inference of unlawful import, but release may be permitted on redemption fine rather than absolute confiscation. Penalty under Section 112 requires sufficient evidence linking the person to conscious dealing with goods liable to confiscation; on the facts, one penalty was reduced and the other was set aside for want of adequate proof. Case-Laws Customs Tue, 10 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80619