https://www.taxtmi.com/caselaws?id=87299 Waste paper used to conceal smuggled imported goods, including gold, is liable to confiscation under Section 119 of the Customs Act, 1962 because it constitutes material used for concealment. The absence of a personal penalty or personal liability does not affect the confiscability of the concealment material. On that basis, confiscation and redemption fine were upheld, and the challenge to the order failed. en-us Wed, 24 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87299 Waste paper used to conceal smuggled imported goods, including gold, is liable to confiscation under Section 119 of the Customs Act, 1962 because it constitutes material used for concealment. The absence of a personal penalty or personal liability does not affect the confiscability of the concealment material. On that basis, confiscation and redemption fine were upheld, and the challenge to the order failed. Case-Laws Customs Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87299