https://www.taxtmi.com/caselaws?id=72742 Section 123 of the Customs Act, 1962 could not be invoked where goods were first seized by the police and only later handed over to customs, because they were not seized from the appellant's possession by customs on that footing. The contravention finding was nevertheless maintained on the appellant's admission of the charge. Absolute confiscation was considered excessive on the nature and value of the goods, so redemption was allowed on payment of fine, while the penalty was sustained. en-us Thu, 07 Aug 1986 00:00:00 +0530 Tue, 24 May 2011 17:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72742 Section 123 of the Customs Act, 1962 could not be invoked where goods were first seized by the police and only later handed over to customs, because they were not seized from the appellant's possession by customs on that footing. The contravention finding was nevertheless maintained on the appellant's admission of the charge. Absolute confiscation was considered excessive on the nature and value of the goods, so redemption was allowed on payment of fine, while the penalty was sustained. Case-Laws Central Excise Thu, 07 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72742