https://www.taxtmi.com/caselaws?id=110015 An Import Export Pass Book used for import, together with the appellant's initial claim for clearance in its own name, supported liability for penalty and confiscation. The later denial of ownership and of having placed the order, raised only after investigation began, did not explain how the appellant's import facility had been used. The record further supported a contravention of the import policy, making the goods liable to confiscation. A separate proceeding in which another party was later allowed to seek clearance did not disturb the findings on the materials in this matter, and the penalty and confiscation were sustained. en-us Thu, 25 Sep 2003 00:00:00 +0530 Fri, 13 Apr 2012 13:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110015 An Import Export Pass Book used for import, together with the appellant's initial claim for clearance in its own name, supported liability for penalty and confiscation. The later denial of ownership and of having placed the order, raised only after investigation began, did not explain how the appellant's import facility had been used. The record further supported a contravention of the import policy, making the goods liable to confiscation. A separate proceeding in which another party was later allowed to seek clearance did not disturb the findings on the materials in this matter, and the penalty and confiscation were sustained. Case-Laws Customs Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110015