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    <title>2014 (2) TMI 117 - CESTAT NEW DELHI</title>
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    <description>The court dismissed the appellant&#039;s appeal, affirming their liability for the illicit goods seized from the leased parcel van. Despite the appellant&#039;s claim of innocence and arguments regarding ownership of certain goods, the court found them actively involved in loading the goods and aware of the presence of illegal substances. The court emphasized the appellant&#039;s duty to ensure proper identification of goods and individuals associated with the van, ultimately holding them responsible for their involvement in smuggling activities.</description>
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    <pubDate>Fri, 22 Nov 2013 00:00:00 +0530</pubDate>
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      <title>2014 (2) TMI 117 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=243515</link>
      <description>The court dismissed the appellant&#039;s appeal, affirming their liability for the illicit goods seized from the leased parcel van. Despite the appellant&#039;s claim of innocence and arguments regarding ownership of certain goods, the court found them actively involved in loading the goods and aware of the presence of illegal substances. The court emphasized the appellant&#039;s duty to ensure proper identification of goods and individuals associated with the van, ultimately holding them responsible for their involvement in smuggling activities.</description>
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      <pubDate>Fri, 22 Nov 2013 00:00:00 +0530</pubDate>
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