https://www.taxtmi.com/caselaws?id=73159 Goods cleared for home consumption under Section 47 of the Customs Act attain finality, so later seizure, confiscation or penalty cannot be pursued as a fresh original proceeding unless the clearance is displaced through the statutory revisional route under Section 129D or on proof of fraud or deliberate suppression. A misdeclaration allegation must also be proved by acceptable evidence; where imported goods are supported by prior assessments and documents showing treatment according to their essential character, confiscation and personal penalties are not justified. en-us Wed, 18 Jun 1986 00:00:00 +0530 Sat, 28 May 2011 14:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73159 Goods cleared for home consumption under Section 47 of the Customs Act attain finality, so later seizure, confiscation or penalty cannot be pursued as a fresh original proceeding unless the clearance is displaced through the statutory revisional route under Section 129D or on proof of fraud or deliberate suppression. A misdeclaration allegation must also be proved by acceptable evidence; where imported goods are supported by prior assessments and documents showing treatment according to their essential character, confiscation and personal penalties are not justified. Case-Laws Customs Wed, 18 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73159