https://www.taxtmi.com/caselaws?id=365650 Non-duty paid goods found in the appellant's possession, without proof of lawful purchase or duty payment, attracted seizure and confiscation principles and justified sustaining the duty demand. However, the record did not establish sufficient evidence of aiding or abetting by the appellant, so personal penalty was not warranted. The duty liability was upheld, but the penalty was set aside. en-us Fri, 17 Aug 2018 00:00:00 +0530 Tue, 21 Aug 2018 07:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365650 Non-duty paid goods found in the appellant's possession, without proof of lawful purchase or duty payment, attracted seizure and confiscation principles and justified sustaining the duty demand. However, the record did not establish sufficient evidence of aiding or abetting by the appellant, so personal penalty was not warranted. The duty liability was upheld, but the penalty was set aside. Case-Laws Customs Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365650