https://www.taxtmi.com/caselaws?id=45127 A penal smuggling provision using the words "concerned in" extends to persons who consciously promote unlawful importation, even without physical handling of the goods. Liability, however, still requires evidence of conscious participation in or connection with the importation itself. On the facts, the material showed at most that the respondent may have arranged to purchase the smuggled gold, which was insufficient to establish involvement in the importation. The evidence therefore did not bring him within Section 167(8) of the Sea Customs Act, and penalty could not be imposed. en-us Fri, 14 Sep 1962 00:00:00 +0530 Tue, 26 Aug 2014 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45127 A penal smuggling provision using the words "concerned in" extends to persons who consciously promote unlawful importation, even without physical handling of the goods. Liability, however, still requires evidence of conscious participation in or connection with the importation itself. On the facts, the material showed at most that the respondent may have arranged to purchase the smuggled gold, which was insufficient to establish involvement in the importation. The evidence therefore did not bring him within Section 167(8) of the Sea Customs Act, and penalty could not be imposed. Case-Laws Customs Fri, 14 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45127