https://www.taxtmi.com/caselaws?id=48971 Corroborated statements, bank records, seizure material and surrounding circumstances can establish that the named importer was a fictitious front and that concealed contraband formed part of the consignment; the commentary notes that this was sufficient to treat Om Prakash Punjabi as the real importer of the Ram Metal Industries clearance. It also explains that suspicion and linkage among earlier consignments were not enough to fasten liability for the alleged ball bearings in the R.K. International and Natraj Metal Pvt. Ltd. imports without conclusive proof that those consignments actually contained contraband. On that basis, the penalty on Solly Perumal was reduced as excessive on the facts. en-us Wed, 25 Jun 2003 00:00:00 +0530 Sat, 07 Aug 2010 14:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48971 Corroborated statements, bank records, seizure material and surrounding circumstances can establish that the named importer was a fictitious front and that concealed contraband formed part of the consignment; the commentary notes that this was sufficient to treat Om Prakash Punjabi as the real importer of the Ram Metal Industries clearance. It also explains that suspicion and linkage among earlier consignments were not enough to fasten liability for the alleged ball bearings in the R.K. International and Natraj Metal Pvt. Ltd. imports without conclusive proof that those consignments actually contained contraband. On that basis, the penalty on Solly Perumal was reduced as excessive on the facts. Case-Laws Customs Wed, 25 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48971