https://www.taxtmi.com/caselaws?id=95338 Participation in smuggling was upheld where the appellant and carrier shifted blame, the appellant gave an incorrect parentage, tried to evade Customs, was re-apprehended, and made an on-the-spot admission of involvement for monetary gain; the penalty was therefore sustained but reduced. Absolute confiscation of the motorcycle was found unjustified because it belonged to the appellant's brother, so redemption of the vehicle was allowed on payment of Rs. 3,000. The penalty was also reduced to Rs. 5,000, leaving the finding of smuggling involvement intact while granting limited relief on confiscation and penalty. en-us Tue, 19 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 13:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95338 Participation in smuggling was upheld where the appellant and carrier shifted blame, the appellant gave an incorrect parentage, tried to evade Customs, was re-apprehended, and made an on-the-spot admission of involvement for monetary gain; the penalty was therefore sustained but reduced. Absolute confiscation of the motorcycle was found unjustified because it belonged to the appellant's brother, so redemption of the vehicle was allowed on payment of Rs. 3,000. The penalty was also reduced to Rs. 5,000, leaving the finding of smuggling involvement intact while granting limited relief on confiscation and penalty. Case-Laws Customs Tue, 19 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95338