https://www.taxtmi.com/caselaws?id=93712 Import confiscation under the Customs Act could not be sustained where the shipping documents continued to show the importer as owner and the Department failed to prove any sale or trafficking of the import pass book with independent corroboration. Retracted statements alone were insufficient, and the retractions were not displaced by other material. On that evidentiary basis, alleged contraventions of Notification No. 117/88 and Sections 111(d) and 111(o) were not established, so confiscation and penalty were not justified and the setting aside of that action was upheld. en-us Wed, 07 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 13:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93712 Import confiscation under the Customs Act could not be sustained where the shipping documents continued to show the importer as owner and the Department failed to prove any sale or trafficking of the import pass book with independent corroboration. Retracted statements alone were insufficient, and the retractions were not displaced by other material. On that evidentiary basis, alleged contraventions of Notification No. 117/88 and Sections 111(d) and 111(o) were not established, so confiscation and penalty were not justified and the setting aside of that action was upheld. Case-Laws Customs Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93712