https://www.taxtmi.com/caselaws?id=74041 The tribunal upheld the confiscation of 8 sewing machines and a redemption fine of Rs. 1,76,000, as the appellants failed to produce valid documents for licit importation and did not comply with import conditions. The Customs Authorities were deemed to have jurisdiction to issue a show cause notice post-clearance and confiscate goods for violating conditions, considering them as "prohibited goods." The tribunal affirmed the Customs Authorities' authority to confiscate goods even after clearance if conditions are breached, distinguishing it from the Licensing Authority's jurisdiction under the Imports and Exports (Control) Act, 1947. en-us Wed, 26 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74041 The tribunal upheld the confiscation of 8 sewing machines and a redemption fine of Rs. 1,76,000, as the appellants failed to produce valid documents for licit importation and did not comply with import conditions. The Customs Authorities were deemed to have jurisdiction to issue a show cause notice post-clearance and confiscate goods for violating conditions, considering them as "prohibited goods." The tribunal affirmed the Customs Authorities' authority to confiscate goods even after clearance if conditions are breached, distinguishing it from the Licensing Authority's jurisdiction under the Imports and Exports (Control) Act, 1947. Case-Laws Customs Wed, 26 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74041