https://www.taxtmi.com/caselaws?id=393866 Corroborated admissions, invoices without actual movement of goods, and recovered records established a smuggling chain for bulk drugs, so the seized goods were liable to confiscation under the Customs Act on a preponderance of probabilities. The downstream sale proceeds were also treated as proceeds of smuggled goods and were liable to confiscation because the goods were traced through the same invoice network and were not available for seizure. Penalty was sustained only against the principal organiser, whose conscious role in import, concealment and distribution was established, while noticees lacking proof of knowledge or conscious involvement were relieved of penal liability. en-us Tue, 04 Feb 2020 00:00:00 +0530 Mon, 16 Mar 2020 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393866 Corroborated admissions, invoices without actual movement of goods, and recovered records established a smuggling chain for bulk drugs, so the seized goods were liable to confiscation under the Customs Act on a preponderance of probabilities. The downstream sale proceeds were also treated as proceeds of smuggled goods and were liable to confiscation because the goods were traced through the same invoice network and were not available for seizure. Penalty was sustained only against the principal organiser, whose conscious role in import, concealment and distribution was established, while noticees lacking proof of knowledge or conscious involvement were relieved of penal liability. Case-Laws Customs Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393866