Fake purchase documents for imported goods justify confiscation where lawful acquisition is not proved.

Imported goods supported by fake purchase documents were treated as not lawfully acquired, and that factual finding justified confiscation. The appellate authority's decision to set aside confiscation was held unsustainable because once the importer's supporting documents were proved not genuine, the goods could not be regarded as licitly acquired. The departmental appeal succeeded, the order-in-appeal was set aside, and confiscation of the imported goods was restored.

---

---

Issues: Whether imported goods were liable to confiscation when the purchase documents produced by the importer were found to be fake and the goods were not shown to have been lawfully acquired.

Analysis: The documents relied upon by the importer were found to be not genuine. On that basis, the goods were treated as not having been licitly acquired. The appellate authority's view setting aside confiscation was therefore found unsustainable.

Conclusion: The confiscation of the imported goods was upheld and the order-in-appeal was set aside.

Final Conclusion: The departmental appeal succeeded and the order of confiscation was restored.

Ratio Decidendi: Where the supporting purchase documents are proved to be fake, the goods cannot be treated as lawfully acquired and confiscation cannot be set aside on that basis.

---