https://www.taxtmi.com/caselaws?id=286435 Concealed-smuggling liability requires proof that the person knowingly and consciously participated in the concealment; where the record shows only that he carried a television set for consideration and lacks evidence of prior knowledge, liability for the hidden gold cannot be fastened. Penalty for false declaration is also unsustainable where no false declaration or false document was used by that person. On the proved facts, the proper consequence is a penalty confined to the limited established violation under the Customs Act, and the revised penalty was reduced accordingly. en-us Tue, 11 Sep 2018 00:00:00 +0530 Wed, 26 Feb 2020 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286435 Concealed-smuggling liability requires proof that the person knowingly and consciously participated in the concealment; where the record shows only that he carried a television set for consideration and lacks evidence of prior knowledge, liability for the hidden gold cannot be fastened. Penalty for false declaration is also unsustainable where no false declaration or false document was used by that person. On the proved facts, the proper consequence is a penalty confined to the limited established violation under the Customs Act, and the revised penalty was reduced accordingly. Case-Laws Customs Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286435