https://www.taxtmi.com/caselaws?id=123448 Confiscation of mobile phones and penalty on purchasers could not be sustained where the buyers produced sale documents showing purchase from a dealer, and the dealer corroborated the sale with records including bill of entry, invoice and packing list. The mere absence of the M.E.I. number in the import documents did not, by itself, fix liability on subsequent purchasers when Customs had not required such numbers to be recorded and there was no other evidence of smuggling. In these circumstances, benefit of doubt had to go to the appellants, so the confiscation and penalty were set aside and refund of sale proceeds was directed if the goods had already been sold. en-us Sat, 08 Mar 2008 00:00:00 +0530 Fri, 14 Sep 2012 11:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123448 Confiscation of mobile phones and penalty on purchasers could not be sustained where the buyers produced sale documents showing purchase from a dealer, and the dealer corroborated the sale with records including bill of entry, invoice and packing list. The mere absence of the M.E.I. number in the import documents did not, by itself, fix liability on subsequent purchasers when Customs had not required such numbers to be recorded and there was no other evidence of smuggling. In these circumstances, benefit of doubt had to go to the appellants, so the confiscation and penalty were set aside and refund of sale proceeds was directed if the goods had already been sold. Case-Laws Customs Sat, 08 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123448