https://www.taxtmi.com/caselaws?id=50666 The article explains that a drilling rig brought into India without a bill of entry was treated as imported goods for customs purposes and, on the stated facts, liable to confiscation because customs clearance was not completed and the import conditions for second-hand machinery and the claimed licence route were not met. It further notes that duty could be recovered under section 125(2) where section 28 assessment was not workable, exemption notifications required strict compliance, and drawback under section 74 had to be taken into account. It also records that penalties for connected parties and conveyances depended on proof of abetment or knowledge, and bona fide conduct could defeat penal liability. en-us Fri, 02 Feb 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50666 The article explains that a drilling rig brought into India without a bill of entry was treated as imported goods for customs purposes and, on the stated facts, liable to confiscation because customs clearance was not completed and the import conditions for second-hand machinery and the claimed licence route were not met. It further notes that duty could be recovered under section 125(2) where section 28 assessment was not workable, exemption notifications required strict compliance, and drawback under section 74 had to be taken into account. It also records that penalties for connected parties and conveyances depended on proof of abetment or knowledge, and bona fide conduct could defeat penal liability. Case-Laws Customs Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50666