https://www.taxtmi.com/caselaws?id=353186 Confiscation and personal penalty under the Customs Act were found unsustainable where the record did not establish a sufficient nexus between the appellant and the seized Pashmina shawls or the alleged smuggling activity. The case rested largely on presumptive allegations and a visiting card, but no substantive evidence linked the appellant to illicit importation. For the goods seized from his premises, most items were explained as legally imported and only a limited portion was treated as liable to confiscation. On that evidentiary basis, the required link for confiscation and penalty was not proved, and both were set aside. en-us Thu, 16 Nov 2017 00:00:00 +0530 Thu, 28 Feb 2019 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353186 Confiscation and personal penalty under the Customs Act were found unsustainable where the record did not establish a sufficient nexus between the appellant and the seized Pashmina shawls or the alleged smuggling activity. The case rested largely on presumptive allegations and a visiting card, but no substantive evidence linked the appellant to illicit importation. For the goods seized from his premises, most items were explained as legally imported and only a limited portion was treated as liable to confiscation. On that evidentiary basis, the required link for confiscation and penalty was not proved, and both were set aside. Case-Laws Customs Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353186