https://www.taxtmi.com/caselaws?id=800942 Personal penalties for improper import require proof that a noticee was an importer or owner, or committed or abetted the act rendering goods liable to confiscation with the requisite knowledge. A consignee merely named in a bill of lading, who filed no bill of entry and did not claim ownership, does not incur such liability without reliable corroborative evidence. Electronic correspondence must satisfy statutory safeguards governing electronic records, and an untested shipping manager's statement without cross-examination cannot establish knowing participation. In rem confiscation of offending goods remains distinct from personal penal liability. en-us Fri, 09 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800942 Personal penalties for improper import require proof that a noticee was an importer or owner, or committed or abetted the act rendering goods liable to confiscation with the requisite knowledge. A consignee merely named in a bill of lading, who filed no bill of entry and did not claim ownership, does not incur such liability without reliable corroborative evidence. Electronic correspondence must satisfy statutory safeguards governing electronic records, and an untested shipping manager's statement without cross-examination cannot establish knowing participation. In rem confiscation of offending goods remains distinct from personal penal liability. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800942