https://www.taxtmi.com/caselaws?id=94780 Where seized polyester filament yarn could not be satisfactorily linked to lawfully imported goods, the customs burden to rebut the presumption of smuggling was not discharged. Discrepancies in denierage, carton markings and weight supported the view that the goods were different from the imported consignments, and non-compliance with Chapter IVA preventive requirements was treated as a substantive breach justifying confiscation. The confiscation and redemption fine were sustained. Because the main defence failed, the penalties imposed on the company and its employees were also upheld as proportionate to the contravention. en-us Fri, 16 Apr 1999 00:00:00 +0530 Sat, 03 Dec 2011 17:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94780 Where seized polyester filament yarn could not be satisfactorily linked to lawfully imported goods, the customs burden to rebut the presumption of smuggling was not discharged. Discrepancies in denierage, carton markings and weight supported the view that the goods were different from the imported consignments, and non-compliance with Chapter IVA preventive requirements was treated as a substantive breach justifying confiscation. The confiscation and redemption fine were sustained. Because the main defence failed, the penalties imposed on the company and its employees were also upheld as proportionate to the contravention. Case-Laws Customs Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94780