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    <title>1995 (11) TMI 193 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=85009</link>
    <description>Smuggling may be established through circumstantial evidence, suspicious conduct, and inconsistent explanations even without direct proof, and seized silver found concealed in a truck cavity near the border was treated as foreign-origin smuggled goods liable to confiscation. A vehicle used to conceal and transport such goods is also liable to confiscation, with release dependent on redemption terms. Penal liability must rest on evidence of knowing participation: the penalty was sustained against the person found to have arranged the concealed transport and against the driver, while penalties were set aside for persons against whom the record did not sufficiently corroborate involvement.</description>
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    <pubDate>Fri, 24 Nov 1995 00:00:00 +0530</pubDate>
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      <title>1995 (11) TMI 193 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85009</link>
      <description>Smuggling may be established through circumstantial evidence, suspicious conduct, and inconsistent explanations even without direct proof, and seized silver found concealed in a truck cavity near the border was treated as foreign-origin smuggled goods liable to confiscation. A vehicle used to conceal and transport such goods is also liable to confiscation, with release dependent on redemption terms. Penal liability must rest on evidence of knowing participation: the penalty was sustained against the person found to have arranged the concealed transport and against the driver, while penalties were set aside for persons against whom the record did not sufficiently corroborate involvement.</description>
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      <pubDate>Fri, 24 Nov 1995 00:00:00 +0530</pubDate>
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