https://www.taxtmi.com/caselaws?id=152027 Penalty under Section 112 of the Customs Act, 1962 was upheld where imported goods were concealed in the consignment, not declared in the bill of entry, and the evidence showed the appellant's nexus with M/s. A.U. International, including opening of the bank account at his instance and acting as the real owner through a benamidar. The department's evidence was not effectively rebutted, so the penalty against the appellant was sustained. The co-appellant's penalty was also confirmed because the record established conscious knowledge of the import arrangement, use of the concern for concealed import, and participation in the unlawful design against Revenue. en-us Tue, 14 Jul 2009 00:00:00 +0530 Fri, 21 Jun 2013 17:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152027 Penalty under Section 112 of the Customs Act, 1962 was upheld where imported goods were concealed in the consignment, not declared in the bill of entry, and the evidence showed the appellant's nexus with M/s. A.U. International, including opening of the bank account at his instance and acting as the real owner through a benamidar. The department's evidence was not effectively rebutted, so the penalty against the appellant was sustained. The co-appellant's penalty was also confirmed because the record established conscious knowledge of the import arrangement, use of the concern for concealed import, and participation in the unlawful design against Revenue. Case-Laws Customs Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152027