https://www.taxtmi.com/caselaws?id=115029 Non-notified imported goods may still be confiscated where credible circumstantial evidence shows they were smuggled or otherwise brought into India in contravention of law, including foreign origin, failure to explain lawful acquisition, denial of sale by alleged sellers, and a false or unsubstantiated explanation by the possessor. On those facts, confiscation and redemption fine were upheld. Penalty under Section 112(b), however, requires proof of knowledge or conscious involvement in smuggled goods; mere possession is insufficient. As the record did not establish such awareness or participation, the penalty was set aside, leaving the confiscation and duty demand intact. en-us Fri, 11 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 11:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115029 Non-notified imported goods may still be confiscated where credible circumstantial evidence shows they were smuggled or otherwise brought into India in contravention of law, including foreign origin, failure to explain lawful acquisition, denial of sale by alleged sellers, and a false or unsubstantiated explanation by the possessor. On those facts, confiscation and redemption fine were upheld. Penalty under Section 112(b), however, requires proof of knowledge or conscious involvement in smuggled goods; mere possession is insufficient. As the record did not establish such awareness or participation, the penalty was set aside, leaving the confiscation and duty demand intact. Case-Laws Customs Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115029