https://www.taxtmi.com/caselaws?id=126429 Conscious and reliable admission that foreign-origin goods were smuggled was treated as sufficient to discharge the Revenue's burden under Section 123 of the Customs Act, 1962, and the absence of duty-paying evidence made the seized goods liable to confiscation. Penalty under Section 112 was still sustained because the confiscation finding remained intact, but the quantum of both penalty and redemption fine was moderated as excessive on the facts. The confiscation order was therefore maintained, with only partial relief granted through reduction of the monetary consequences. en-us Tue, 02 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 15:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126429 Conscious and reliable admission that foreign-origin goods were smuggled was treated as sufficient to discharge the Revenue's burden under Section 123 of the Customs Act, 1962, and the absence of duty-paying evidence made the seized goods liable to confiscation. Penalty under Section 112 was still sustained because the confiscation finding remained intact, but the quantum of both penalty and redemption fine was moderated as excessive on the facts. The confiscation order was therefore maintained, with only partial relief granted through reduction of the monetary consequences. Case-Laws Customs Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126429