https://www.taxtmi.com/caselaws?id=104954 Mere covering of contraband goods with otherwise lawful imported garments does not amount to concealment for confiscation under Section 119 of the Customs Act, 1962. The distinction between concealment and simple covering was applied, and the garments were found only to have been used to cover gas cylinders, not to hide them in the legal sense required by the provision. On that basis, confiscation of the garments was not sustainable. en-us Wed, 31 Jul 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104954 Mere covering of contraband goods with otherwise lawful imported garments does not amount to concealment for confiscation under Section 119 of the Customs Act, 1962. The distinction between concealment and simple covering was applied, and the garments were found only to have been used to cover gas cylinders, not to hide them in the legal sense required by the provision. On that basis, confiscation of the garments was not sustainable. Case-Laws Customs Wed, 31 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104954