https://www.taxtmi.com/caselaws?id=72559 The appeal challenging the confiscation of goods under the Customs Act, 1962, valued at Rs. 10,870, was allowed by the court. The judge found that the seizure lacked legal sustainability as there was insufficient evidence to prove foreign origin for most goods, except for one item with foreign markings. The judge criticized the seizing authority for acting without proper jurisdiction and clarified the application of Section 123, emphasizing the need for proof of foreign origin before confiscation. Ultimately, the impugned order was set aside, and the appeal was successful. en-us Tue, 19 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 14:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72559 The appeal challenging the confiscation of goods under the Customs Act, 1962, valued at Rs. 10,870, was allowed by the court. The judge found that the seizure lacked legal sustainability as there was insufficient evidence to prove foreign origin for most goods, except for one item with foreign markings. The judge criticized the seizing authority for acting without proper jurisdiction and clarified the application of Section 123, emphasizing the need for proof of foreign origin before confiscation. Ultimately, the impugned order was set aside, and the appeal was successful. Case-Laws Customs Tue, 19 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72559