https://www.taxtmi.com/caselaws?id=117722 Section 119 of the Customs Act applies only where goods are consciously and physically used to conceal smuggled goods; on the stated facts, imported heavy melting scrap bought on high sea sale basis with shipping documents and certificates did not meet that test, so confiscation and penalty were deleted. By contrast, used, rusted, broken shells and cartridges found in the consignment were treated as prohibited goods liable to confiscation under Section 111(d); the absolute confiscation was upheld, but the penalty was confined to the value of the confiscated prohibited goods and not the value of the entire consignment. en-us Wed, 01 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 11:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117722 Section 119 of the Customs Act applies only where goods are consciously and physically used to conceal smuggled goods; on the stated facts, imported heavy melting scrap bought on high sea sale basis with shipping documents and certificates did not meet that test, so confiscation and penalty were deleted. By contrast, used, rusted, broken shells and cartridges found in the consignment were treated as prohibited goods liable to confiscation under Section 111(d); the absolute confiscation was upheld, but the penalty was confined to the value of the confiscated prohibited goods and not the value of the entire consignment. Case-Laws Customs Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117722