https://www.taxtmi.com/caselaws?id=51199 Unclear import-condition wording and absence of an actual user requirement supported the importer's benefit of doubt, so penalties on the importer, proprietor, agent, and director were not sustainable. Where documents stood in the importer's name and conspiracy or deliberate abetment was not established, penalty on the facilitating agent side also failed. Confiscation based on import from an impermissible country was sustained, but absolute confiscation for alleged adulteration required proof that the goods fell below the applicable standard and met the statutory threshold for adulteration. The matter on adulteration was remitted, with redemption on fine indicated if permissible limits were not exceeded. en-us Tue, 26 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 13:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51199 Unclear import-condition wording and absence of an actual user requirement supported the importer's benefit of doubt, so penalties on the importer, proprietor, agent, and director were not sustainable. Where documents stood in the importer's name and conspiracy or deliberate abetment was not established, penalty on the facilitating agent side also failed. Confiscation based on import from an impermissible country was sustained, but absolute confiscation for alleged adulteration required proof that the goods fell below the applicable standard and met the statutory threshold for adulteration. The matter on adulteration was remitted, with redemption on fine indicated if permissible limits were not exceeded. Case-Laws Central Excise Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51199