https://www.taxtmi.com/caselaws?id=74150 Notified imported goods found in residential premises remained liable to confiscation where the prescribed memorandum of transfer was absent, even though the goods were duty paid. Because the breach was technical and the goods were for personal use, the redemption fine was reduced rather than upheld at the original level. The National VCR issue was not finally decided because the supporting baggage receipt was disputed and the receipt number appeared inconsistent; the matter was remitted for re-verification of Customs records and fresh adjudication after hearing the assessee. en-us Fri, 30 Dec 1988 00:00:00 +0530 Tue, 07 Jun 2011 10:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74150 Notified imported goods found in residential premises remained liable to confiscation where the prescribed memorandum of transfer was absent, even though the goods were duty paid. Because the breach was technical and the goods were for personal use, the redemption fine was reduced rather than upheld at the original level. The National VCR issue was not finally decided because the supporting baggage receipt was disputed and the receipt number appeared inconsistent; the matter was remitted for re-verification of Customs records and fresh adjudication after hearing the assessee. Case-Laws Customs Fri, 30 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74150