https://www.taxtmi.com/caselaws?id=47864 The High Court upheld the confiscation of goods stored in a godown, specifically Items 3 to 7, as they were determined to be notified goods under Section 123 of the Customs Act. Personal penalties imposed on certain individuals were reinstated, except for Samir Saha, whose penalty was reduced. The court emphasized the significance of statements recorded under Section 108 of the Customs Act and clarified the burden of proof regarding smuggled goods. The appeal was allowed in part, with the confiscation of goods and penalties being upheld for most individuals involved in the case. en-us Fri, 21 Apr 2006 00:00:00 +0530 Sat, 31 Jul 2010 12:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47864 The High Court upheld the confiscation of goods stored in a godown, specifically Items 3 to 7, as they were determined to be notified goods under Section 123 of the Customs Act. Personal penalties imposed on certain individuals were reinstated, except for Samir Saha, whose penalty was reduced. The court emphasized the significance of statements recorded under Section 108 of the Customs Act and clarified the burden of proof regarding smuggled goods. The appeal was allowed in part, with the confiscation of goods and penalties being upheld for most individuals involved in the case. Case-Laws Customs Fri, 21 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47864