https://www.taxtmi.com/caselaws?id=109231 Personal penalties were sustained where intercepted goods were not supported by documents proving lawful import, the recovered bills stood in the appellants' names, and no certificate of country of origin accompanied the papers. The challenge to the Revenue's finding that the ginger was of Chinese origin failed because the appellants did not seek cross-examination of the traders or experts whose opinions supported that conclusion. On the material available, the evidentiary objection was not made out, and the penalties were upheld. en-us Fri, 24 Jan 2003 00:00:00 +0530 Fri, 06 Apr 2012 17:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109231 Personal penalties were sustained where intercepted goods were not supported by documents proving lawful import, the recovered bills stood in the appellants' names, and no certificate of country of origin accompanied the papers. The challenge to the Revenue's finding that the ginger was of Chinese origin failed because the appellants did not seek cross-examination of the traders or experts whose opinions supported that conclusion. On the material available, the evidentiary objection was not made out, and the penalties were upheld. Case-Laws Customs Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109231