https://www.taxtmi.com/caselaws?id=398734 Statements recorded under the Customs Act can constitute substantive evidence in customs proceedings. Admissions concerning bogus importer codes, misdeclaration of weight and value, and facilitation of clearance may establish conscious participation in unlawful importation, supporting penalties for smuggling-related conduct. Penalty liability follows where the evidence shows that persons lent their names or actively assisted the import operation. Natural justice is not breached where parties receive adequate opportunities to respond and attend a hearing but fail to use them effectively. The penalty findings therefore remain sustainable. en-us Thu, 28 May 2020 00:00:00 +0530 Wed, 23 Sep 2020 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398734 Statements recorded under the Customs Act can constitute substantive evidence in customs proceedings. Admissions concerning bogus importer codes, misdeclaration of weight and value, and facilitation of clearance may establish conscious participation in unlawful importation, supporting penalties for smuggling-related conduct. Penalty liability follows where the evidence shows that persons lent their names or actively assisted the import operation. Natural justice is not breached where parties receive adequate opportunities to respond and attend a hearing but fail to use them effectively. The penalty findings therefore remain sustainable. Case-Laws Customs Thu, 28 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398734