https://www.taxtmi.com/caselaws?id=82102 Confiscation of imported zip fasteners and penalty on the firm were upheld because the goods were brought in without a valid import licence, the bill of entry disclosed no licence number, and the defence of lack of consent was unsupported; the later request to produce a licence or re-export the goods was rejected because the import was clandestine and no valid licence existed when import was made. The penalty on the authorised signatory under Section 112 of the Customs Act was, however, set aside because the record showed several persons were equally involved, yet only one was penalised without a coherent basis. The result was partial relief: the firm's liability remained, but the individual penalty failed. en-us Tue, 26 May 1992 00:00:00 +0530 Fri, 01 Jul 2011 18:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82102 Confiscation of imported zip fasteners and penalty on the firm were upheld because the goods were brought in without a valid import licence, the bill of entry disclosed no licence number, and the defence of lack of consent was unsupported; the later request to produce a licence or re-export the goods was rejected because the import was clandestine and no valid licence existed when import was made. The penalty on the authorised signatory under Section 112 of the Customs Act was, however, set aside because the record showed several persons were equally involved, yet only one was penalised without a coherent basis. The result was partial relief: the firm's liability remained, but the individual penalty failed. Case-Laws Customs Tue, 26 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82102