https://www.taxtmi.com/caselaws?id=91838 Unauthorised import of firearms without the requisite import licence or customs clearance permit attracted confiscation and personal penalty where the named consignees were the individual importers and lacked the necessary documents. Confiscation was therefore sustained, but redemption on payment of fine was allowed in line with parity for similar consignments, and the penalties on those consignees were upheld. Penalty could not be imposed on a third person merely because his name appeared in other house air way bills; absent evidence that the named consignees were fictitious or that he had abetted the imports, his penalty for those consignments was set aside. Liability for unauthorised import must be supported by proof of importer or abettor status. en-us Fri, 04 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 13:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91838 Unauthorised import of firearms without the requisite import licence or customs clearance permit attracted confiscation and personal penalty where the named consignees were the individual importers and lacked the necessary documents. Confiscation was therefore sustained, but redemption on payment of fine was allowed in line with parity for similar consignments, and the penalties on those consignees were upheld. Penalty could not be imposed on a third person merely because his name appeared in other house air way bills; absent evidence that the named consignees were fictitious or that he had abetted the imports, his penalty for those consignments was set aside. Liability for unauthorised import must be supported by proof of importer or abettor status. Case-Laws Customs Fri, 04 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91838