https://www.taxtmi.com/caselaws?id=32302 A valid detention declaration for imported goods must be made to the proper customs officer in the prescribed manner; on the facts, no such declaration was proved, so the concealed watches and mobile phones were treated as attempted smuggled goods and confiscation was sustained with redemption terms. The panchnama and panch witnesses' evidence were accepted, and the limited restriction on cross-examination did not vitiate the proceedings. For the six watches seized from the shop premises, the genuineness dispute could not be resolved without expert opinion, so confiscation and related penalties were set aside and remanded for fresh consideration. For the Rado watch, the burden to prove lawful import was not discharged, so confiscation and penalties were upheld, with redemption on fine and duty. en-us Fri, 30 May 2008 00:00:00 +0530 Thu, 05 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32302 A valid detention declaration for imported goods must be made to the proper customs officer in the prescribed manner; on the facts, no such declaration was proved, so the concealed watches and mobile phones were treated as attempted smuggled goods and confiscation was sustained with redemption terms. The panchnama and panch witnesses' evidence were accepted, and the limited restriction on cross-examination did not vitiate the proceedings. For the six watches seized from the shop premises, the genuineness dispute could not be resolved without expert opinion, so confiscation and related penalties were set aside and remanded for fresh consideration. For the Rado watch, the burden to prove lawful import was not discharged, so confiscation and penalties were upheld, with redemption on fine and duty. Case-Laws Customs Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32302