https://www.taxtmi.com/caselaws?id=245351 Goods imported in baggage in commercial quantities, outside the free-duty allowance for bona fide baggage and without declaration, were treated as prohibited goods liable to confiscation under the Customs Act. Concealment in suitcases, handbags and packages reinforced the finding of smuggling, and the concealment articles were also liable to confiscation once the goods themselves were confiscable. The findings identifying one appellant as the mastermind and the other as a conduit remained unrebutted, with no material to establish innocence or dislodge the smuggling attribution. The confiscation and penalty orders were therefore sustained. en-us Tue, 04 Mar 2014 00:00:00 +0530 Thu, 27 Mar 2014 08:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245351 Goods imported in baggage in commercial quantities, outside the free-duty allowance for bona fide baggage and without declaration, were treated as prohibited goods liable to confiscation under the Customs Act. Concealment in suitcases, handbags and packages reinforced the finding of smuggling, and the concealment articles were also liable to confiscation once the goods themselves were confiscable. The findings identifying one appellant as the mastermind and the other as a conduit remained unrebutted, with no material to establish innocence or dislodge the smuggling attribution. The confiscation and penalty orders were therefore sustained. Case-Laws Customs Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245351