Tag Archives: Section 111

Name of assessee on parcel containing smuggled goods

By | August 17, 2015

Q : Whether the name of assessee on parcel containing smuggled goods will make him a smuggler ? Mere fact that speed post parcel containing smuggled goods bore name and address of assessee does not prove that assessee had smuggled such goods, especially when assessee had denied any such imports by him and there was no other… Read More »