Concurrent factual findings on fictitious imports precluded a substantial legal question, sustaining confiscation and penalties.

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....Concurrent factual findings established that the appellant had transferred title to the imported goods and was not their owner. The goods were consigned to fictitious importing firms lacking importer-exporter codes and were routed without proper banking channels, supporting findings of systematic fraud and illegal importation. These factual findings warranted confiscation and penalty and did not raise a substantial question of law. Confiscation, refusal of re-shipment and penalty were sustained, and the customs appeal was dismissed.....