https://www.taxtmi.com/caselaws?id=48432 Concealment and attempted removal of dutiable goods from the customs area is treated as smuggling where the goods are liable to confiscation under the Customs Act, and the conduct need not be confined to mere abetment or facilitation. The article notes that such activity falls within the mischief of sections 111(i) and 111(j), making it relevant for preventive detention under COFEPOSA. It also explains that termination of courier employment does not by itself negate the likelihood of future prejudicial activity where the detaining authority is aware of that change and the alleged conduct reflects organised smuggling activity. en-us Fri, 31 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48432 Concealment and attempted removal of dutiable goods from the customs area is treated as smuggling where the goods are liable to confiscation under the Customs Act, and the conduct need not be confined to mere abetment or facilitation. The article notes that such activity falls within the mischief of sections 111(i) and 111(j), making it relevant for preventive detention under COFEPOSA. It also explains that termination of courier employment does not by itself negate the likelihood of future prejudicial activity where the detaining authority is aware of that change and the alleged conduct reflects organised smuggling activity. Case-Laws Customs Fri, 31 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48432