https://www.taxtmi.com/caselaws?id=114032 Goods removed in breach of the condition attached to duty-free clearance were treated as liable to confiscation under Section 111(o) of the Customs Act, because the removal without authority attracted the statutory ground of confiscation. Section 13 was held inapplicable since it concerns goods in the custody of the custodian under Section 45. On the penalty issue, the material did not establish conscious involvement by the importer or sufficient facilitation by the shipping agency, and suspicion could not replace proof. The confiscation was sustained, the redemption fine was reduced to a nominal level, and the penalties on both noticees were set aside. en-us Thu, 12 Aug 2004 00:00:00 +0530 Wed, 09 May 2012 18:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114032 Goods removed in breach of the condition attached to duty-free clearance were treated as liable to confiscation under Section 111(o) of the Customs Act, because the removal without authority attracted the statutory ground of confiscation. Section 13 was held inapplicable since it concerns goods in the custody of the custodian under Section 45. On the penalty issue, the material did not establish conscious involvement by the importer or sufficient facilitation by the shipping agency, and suspicion could not replace proof. The confiscation was sustained, the redemption fine was reduced to a nominal level, and the penalties on both noticees were set aside. Case-Laws Customs Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114032