https://www.taxtmi.com/caselaws?id=248395 Confessional statements, corroborative witness evidence, fabricated invoices and test reports may establish clandestine import on a prudent probability standard, shifting the onus to the importer. Smuggled goods cannot be assessed as bona fide passenger baggage under CTH 9803; they must be classified according to their true nature and duty re-determined on that basis. Where smuggling is proved only for identified consignments, duty recovery is confined to those goods and cannot extend to unproved items. A penalty for abetment under Section 112(b) requires proof of knowledge of smuggling and a legally sustainable confiscation basis; absent those ingredients, penalty is not maintainable. en-us Mon, 17 Dec 2012 00:00:00 +0530 Wed, 12 Apr 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248395 Confessional statements, corroborative witness evidence, fabricated invoices and test reports may establish clandestine import on a prudent probability standard, shifting the onus to the importer. Smuggled goods cannot be assessed as bona fide passenger baggage under CTH 9803; they must be classified according to their true nature and duty re-determined on that basis. Where smuggling is proved only for identified consignments, duty recovery is confined to those goods and cannot extend to unproved items. A penalty for abetment under Section 112(b) requires proof of knowledge of smuggling and a legally sustainable confiscation basis; absent those ingredients, penalty is not maintainable. Case-Laws Customs Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248395