https://www.taxtmi.com/caselaws?id=83273 Import effected on the basis of forged licence documents justified confiscation, because the goods were imported without a valid licence and the appellants failed to displace the market value adopted for redemption fine; the fine was therefore upheld. Penalty could not be sustained against the proprietary concern as a separate legal entity, because a sole proprietorship has no independent juristic personality. The individual penalty on the proprietor was confirmed in view of participation in the forged licence scheme, while the penalty on the other individual appellant was reduced because of her limited role. en-us Thu, 02 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83273 Import effected on the basis of forged licence documents justified confiscation, because the goods were imported without a valid licence and the appellants failed to displace the market value adopted for redemption fine; the fine was therefore upheld. Penalty could not be sustained against the proprietary concern as a separate legal entity, because a sole proprietorship has no independent juristic personality. The individual penalty on the proprietor was confirmed in view of participation in the forged licence scheme, while the penalty on the other individual appellant was reduced because of her limited role. Case-Laws Customs Thu, 02 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83273