https://www.taxtmi.com/caselaws?id=171477 Liability under item 8 of section 167 of the Sea Customs Act arises only where a person is shown to have participated in the process of importation itself. The expression "concerned in" is wide, but it still requires proof of some act or series of acts forming part of the importation of prohibited goods; importation is complete once the goods cross the customs barrier and reach India. Mere possession, receipt, negotiation, or other dealings with smuggled goods after importation do not satisfy that test. On the stated facts, there was no evidence linking the respondent to any pre-import act, so no personal penalty could be sustained. en-us Thu, 23 Nov 1961 00:00:00 +0530 Tue, 21 Jul 2015 15:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171477 Liability under item 8 of section 167 of the Sea Customs Act arises only where a person is shown to have participated in the process of importation itself. The expression "concerned in" is wide, but it still requires proof of some act or series of acts forming part of the importation of prohibited goods; importation is complete once the goods cross the customs barrier and reach India. Mere possession, receipt, negotiation, or other dealings with smuggled goods after importation do not satisfy that test. On the stated facts, there was no evidence linking the respondent to any pre-import act, so no personal penalty could be sustained. Case-Laws Customs Thu, 23 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171477