https://www.taxtmi.com/caselaws?id=94338 The Board directed the confiscation of goods under Section 111(d) and Section 111(m) of the Customs Act, 1962, based on evidence of smuggling, fake documents, and the accused's involvement in illegal importation schemes. The accused was held personally liable for penalties under Section 112 due to his central role in orchestrating the illicit operations. The Board overturned the Commissioner's decision to release non-notified goods, citing legal flaws and upheld the release on appeal, finding no grounds to reverse the decision. en-us Thu, 26 Jun 1997 00:00:00 +0530 Mon, 21 Nov 2011 17:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94338 The Board directed the confiscation of goods under Section 111(d) and Section 111(m) of the Customs Act, 1962, based on evidence of smuggling, fake documents, and the accused's involvement in illegal importation schemes. The accused was held personally liable for penalties under Section 112 due to his central role in orchestrating the illicit operations. The Board overturned the Commissioner's decision to release non-notified goods, citing legal flaws and upheld the release on appeal, finding no grounds to reverse the decision. Case-Laws Customs Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94338