https://www.taxtmi.com/caselaws?id=124661 The goods found in a godown were deemed smuggled due to discrepancies with the bill of entry, leading to confiscation and penalties upheld by the Additional Commissioner. Shri Waghbakriwala's penalty was upheld as he failed to prove duty-free status. However, Shri Thakkar, the transporter, was not held personally liable for the incorrect documentation of the goods he transported, and his penalty was set aside based on the benefit of doubt. The decisions on the appeals of Shri Waghbakriwala and Shri Thakkar were pronounced on 26-8-2008. en-us Tue, 26 Aug 2008 00:00:00 +0530 Wed, 03 Oct 2012 18:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124661 The goods found in a godown were deemed smuggled due to discrepancies with the bill of entry, leading to confiscation and penalties upheld by the Additional Commissioner. Shri Waghbakriwala's penalty was upheld as he failed to prove duty-free status. However, Shri Thakkar, the transporter, was not held personally liable for the incorrect documentation of the goods he transported, and his penalty was set aside based on the benefit of doubt. The decisions on the appeals of Shri Waghbakriwala and Shri Thakkar were pronounced on 26-8-2008. Case-Laws Customs Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124661