https://www.taxtmi.com/caselaws?id=92963 The judgment involved the confiscation of silver bricks, a tempo, a motorcycle, and a gun, with penalties imposed in a smuggling incident. Disputed ownership and lack of substantial evidence led to the reversal of penalties and confiscations against the accused parties. The legal basis for penalty imposition under the Customs Act was scrutinized, emphasizing the need for direct involvement in rendering goods liable to confiscation. Lack of proof of involvement resulted in setting aside confiscation orders and penalties, as the evidence failed to establish the accused parties' connection to the smuggling activities. en-us Mon, 10 May 1999 00:00:00 +0530 Mon, 07 Nov 2011 14:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92963 The judgment involved the confiscation of silver bricks, a tempo, a motorcycle, and a gun, with penalties imposed in a smuggling incident. Disputed ownership and lack of substantial evidence led to the reversal of penalties and confiscations against the accused parties. The legal basis for penalty imposition under the Customs Act was scrutinized, emphasizing the need for direct involvement in rendering goods liable to confiscation. Lack of proof of involvement resulted in setting aside confiscation orders and penalties, as the evidence failed to establish the accused parties' connection to the smuggling activities. Case-Laws Customs Mon, 10 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92963