Absolute Confiscation - Penalty - Smuggled Cigarettes - There is ...
Case Laws Customs
June 15, 2020
Absolute Confiscation - Penalty - Smuggled Cigarettes - There is no dispute that the cigarettes were found concealed under the consignment of aluminum scrap therefore, the goods are liable for confiscation. For the purpose of confiscation of goods mens rea is not required.
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