https://www.taxtmi.com/caselaws?id=52613 The Commissioner of Customs ordered the confiscation of wrist watches and pens under the Customs Act, with penalties imposed on the firm and its partner. The goods were deemed smuggled as the appellants failed to prove otherwise, leading to confiscation under Section 111(d) of the Act. The Commissioner's decision was partially modified on appeal, reducing fines and penalties but upholding the confiscation of the goods. The case emphasized the necessity of proving the legal origin of goods to prevent confiscation under the Customs Act. en-us Tue, 11 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 18:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52613 The Commissioner of Customs ordered the confiscation of wrist watches and pens under the Customs Act, with penalties imposed on the firm and its partner. The goods were deemed smuggled as the appellants failed to prove otherwise, leading to confiscation under Section 111(d) of the Act. The Commissioner's decision was partially modified on appeal, reducing fines and penalties but upholding the confiscation of the goods. The case emphasized the necessity of proving the legal origin of goods to prevent confiscation under the Customs Act. Case-Laws Customs Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52613