https://www.taxtmi.com/caselaws?id=45753 Penalties under Section 112(b) of the Customs Act read with Section 3(2) of the Imports and Exports (Control) Act could not be sustained because the Department failed to prove that the seized cloves were of foreign origin, had been imported, and had escaped duty. The seizure was made away from the customs frontier, so stricter proof of illicit import was required. Mere seizure and the absence of an explanation as to origin were insufficient, especially because cloves are also available within India. The penalties were therefore set aside. en-us Wed, 19 Jun 1974 00:00:00 +0530 Tue, 13 Jul 2010 15:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45753 Penalties under Section 112(b) of the Customs Act read with Section 3(2) of the Imports and Exports (Control) Act could not be sustained because the Department failed to prove that the seized cloves were of foreign origin, had been imported, and had escaped duty. The seizure was made away from the customs frontier, so stricter proof of illicit import was required. Mere seizure and the absence of an explanation as to origin were insufficient, especially because cloves are also available within India. The penalties were therefore set aside. Case-Laws Customs Wed, 19 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45753