https://www.taxtmi.com/caselaws?id=80022 The appeal challenging the confiscation of YKK zips under Section 111(d) of the Customs Act, 1962 was dismissed. Despite claims of legitimate purchase from M/s. Goyals with a valid import license, the appellant's delayed response, reliance on third parties, and lack of immediate claim weakened their case. Discrepancies in the origin and brand of the zips, along with procedural issues and the retrospective effect of notifications, contributed to the rejection of the appeal. The court emphasized the importance of concrete evidence and prompt action in establishing the legality of transactions involving confiscated goods. en-us Tue, 28 Mar 1989 00:00:00 +0530 Tue, 14 Jun 2011 11:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80022 The appeal challenging the confiscation of YKK zips under Section 111(d) of the Customs Act, 1962 was dismissed. Despite claims of legitimate purchase from M/s. Goyals with a valid import license, the appellant's delayed response, reliance on third parties, and lack of immediate claim weakened their case. Discrepancies in the origin and brand of the zips, along with procedural issues and the retrospective effect of notifications, contributed to the rejection of the appeal. The court emphasized the importance of concrete evidence and prompt action in establishing the legality of transactions involving confiscated goods. Case-Laws Central Excise Tue, 28 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80022