https://www.taxtmi.com/caselaws?id=339988 The tribunal upheld the confiscation of goods under the Customs Act, 1962, including cigarettes, shoes, and ladies inner wear, suspected to be of foreign origin. Penalties were imposed on consignees for receiving foreign goods, with fines ranging from Rs. 75,000 to Rs. 2,00,000. The burden of proof to establish seized goods as smuggled was debated, with appellants denying knowledge and alleging misuse of their names. Despite acknowledging habitual offenses, penalties were reduced for the appellants based on individual circumstances and evidence presented. en-us Mon, 27 Feb 2017 00:00:00 +0530 Mon, 25 Sep 2017 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339988 The tribunal upheld the confiscation of goods under the Customs Act, 1962, including cigarettes, shoes, and ladies inner wear, suspected to be of foreign origin. Penalties were imposed on consignees for receiving foreign goods, with fines ranging from Rs. 75,000 to Rs. 2,00,000. The burden of proof to establish seized goods as smuggled was debated, with appellants denying knowledge and alleging misuse of their names. Despite acknowledging habitual offenses, penalties were reduced for the appellants based on individual circumstances and evidence presented. Case-Laws Customs Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339988