https://www.taxtmi.com/caselaws?id=446889 Forged customs gate passes, denied officer signatures and forensic evidence were said to establish that eight containers were removed from ICD, TKD without Bills of Entry and that the goods were subsequently destuffed and recovered from various godowns. The connected statements of drivers, transporters and other persons were treated as corroborating a common modus operandi for clandestine removal and improper importation of restricted goods, including R-22 gas cylinders, air-conditioners and cigarettes. On that basis, the Tribunal held that the elements of knowing participation, use of false documents and liability for improper importation were made out, and that the duty confirmations and penalties under the Customs Act were sustainable. en-us Wed, 06 Dec 2023 00:00:00 +0530 Thu, 14 Dec 2023 08:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446889 Forged customs gate passes, denied officer signatures and forensic evidence were said to establish that eight containers were removed from ICD, TKD without Bills of Entry and that the goods were subsequently destuffed and recovered from various godowns. The connected statements of drivers, transporters and other persons were treated as corroborating a common modus operandi for clandestine removal and improper importation of restricted goods, including R-22 gas cylinders, air-conditioners and cigarettes. On that basis, the Tribunal held that the elements of knowing participation, use of false documents and liability for improper importation were made out, and that the duty confirmations and penalties under the Customs Act were sustainable. Case-Laws Customs Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446889