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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Successful appeal sets aside confiscation of chain making machines due to legal import, not sale contravention.</h1> The appeal was successful as the confiscation of six chain making machines was set aside. The machines were initially confiscated based on a sale ... Confiscation of goods for violation subsequent to import The appeal was against the confiscation of six chain making machines under Section 111(d) of the Act. The machines were imported by registered parties but sold in contravention of a notification. The Commissioner's order did not confirm unauthorized import, and the confiscation was based on sale contravention. The machines were liable under clause (o) of Section 111, not clause (d). The confiscation was set aside as the import was legal, and the appeal was allowed.