https://www.taxtmi.com/caselaws?id=73213 Imported newsprint used or sold contrary to declared allotment conditions was treated as capable of attracting confiscation under Customs law because clause 10B of the Import (Control) Order, 1955 imposed a statutory condition, and section 111(o) covered goods exempted subject to conditions. The order also held that the nature of the seized goods had to be determined on proper evidence, including whether they were sound newsprint or waste newsprint, since damaged reels in transit could not be excluded merely because full reels were present. Fresh adjudication was required on the quantity of any waste newsprint against the permissible 10% wastage limit, and the existing confiscation and penalties were set aside for reconsideration. en-us Tue, 04 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73213 Imported newsprint used or sold contrary to declared allotment conditions was treated as capable of attracting confiscation under Customs law because clause 10B of the Import (Control) Order, 1955 imposed a statutory condition, and section 111(o) covered goods exempted subject to conditions. The order also held that the nature of the seized goods had to be determined on proper evidence, including whether they were sound newsprint or waste newsprint, since damaged reels in transit could not be excluded merely because full reels were present. Fresh adjudication was required on the quantity of any waste newsprint against the permissible 10% wastage limit, and the existing confiscation and penalties were set aside for reconsideration. Case-Laws Central Excise Tue, 04 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73213