https://www.taxtmi.com/highlights?id=18386 Smuggling of goods – the material on record discloses that the assessee is not the person who imported the goods - He is not the owner of the goods - He was only a dealer of the smuggled goods - demand set aside - HC en-us Thu, 01 May 2014 10:59:00 +0530 Thu, 01 May 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18386 Smuggling of goods – the material on record discloses that the assessee is not the person who imported the goods - He is not the owner of the goods - He was only a dealer of the smuggled goods - demand set aside - HC Highlights Customs Thu, 01 May 2014 10:59:00 +0530 https://www.taxtmi.com/highlights?id=18386