https://www.taxtmi.com/caselaws?id=101988 For Section 119 of the Customs Act, confiscation of indigenous goods requires proof that the goods were actually used to conceal smuggled articles. Mere placement of contraband beneath or behind Indian-origin goods is not enough to establish concealment. On the facts recorded, no material showed that the indigenous goods had been used to hide foreign-origin contraband, so confiscation could not be sustained. The redemption fine deposited in respect of those goods was therefore directed to be released. en-us Tue, 12 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101988 For Section 119 of the Customs Act, confiscation of indigenous goods requires proof that the goods were actually used to conceal smuggled articles. Mere placement of contraband beneath or behind Indian-origin goods is not enough to establish concealment. On the facts recorded, no material showed that the indigenous goods had been used to hide foreign-origin contraband, so confiscation could not be sustained. The redemption fine deposited in respect of those goods was therefore directed to be released. Case-Laws Customs Tue, 12 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101988