RG-1 entry depends on finished goods stage; goods under manufacture were not liable to confiscation.

Goods found in excess of the RG-1 record were held not liable to confiscation because they had not reached the finished stage. Entry in the RG-1 register arises only when goods become finished goods, and the unchallenged factual finding was that the goods were still under manufacture. On that basis, the foundation for confiscation failed and the confiscation was not sustainable.

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Issues: Whether goods found in excess of the RG-1 record were liable to confiscation when the finding was that they had not reached the finished stage.

Analysis: The finding that the goods were not at the finished stage was treated as a finding of fact and was not challenged. Goods become liable to entry in the RG-1 register only when they attain the stage of finished goods. Since the goods were still under manufacture and had not reached the finished stage, the basis for confiscation did not survive.

Conclusion: The confiscation was not sustainable, and the appeal was dismissed.

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