https://www.taxtmi.com/caselaws?id=95485 Foreign-origin goods recovered in the case were treated as smuggled and liable to confiscation because the statements of the persons concerned, corroborated by independent witnesses, showed unlawful movement from Nepal and keeping or dealing for disposal. Persons connected with carrying, removing, harbouring or otherwise dealing with such goods were therefore exposed to penalty under Customs law, and the record was sufficient to sustain the appellants' liability. The alleged retractions were not shown to be effective. The long delay since seizure was considered only on quantum, and the penalties were reduced while the finding of liability was maintained. en-us Tue, 06 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 17:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95485 Foreign-origin goods recovered in the case were treated as smuggled and liable to confiscation because the statements of the persons concerned, corroborated by independent witnesses, showed unlawful movement from Nepal and keeping or dealing for disposal. Persons connected with carrying, removing, harbouring or otherwise dealing with such goods were therefore exposed to penalty under Customs law, and the record was sufficient to sustain the appellants' liability. The alleged retractions were not shown to be effective. The long delay since seizure was considered only on quantum, and the penalties were reduced while the finding of liability was maintained. Case-Laws Customs Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95485