https://www.taxtmi.com/caselaws?id=47805 Where foreign-origin goods are moved through fictitious or untraceable consignors and no bona fide claimant appears, the Revenue can still establish that the goods are smuggled even without the statutory presumption for notified goods, and confiscation is justified. A transporter carrying goods for hire has a duty to verify the consignment and the consignor's identity and address; failure to exercise such diligence supports confiscation of the goods and truck and personal penalty on the transporter. Penalty was not sustained against the two named consignors because their liability was not proved with sufficient certainty. en-us Thu, 16 Mar 2006 00:00:00 +0530 Sat, 31 Jul 2010 10:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47805 Where foreign-origin goods are moved through fictitious or untraceable consignors and no bona fide claimant appears, the Revenue can still establish that the goods are smuggled even without the statutory presumption for notified goods, and confiscation is justified. A transporter carrying goods for hire has a duty to verify the consignment and the consignor's identity and address; failure to exercise such diligence supports confiscation of the goods and truck and personal penalty on the transporter. Penalty was not sustained against the two named consignors because their liability was not proved with sufficient certainty. Case-Laws Customs Thu, 16 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47805