https://www.taxtmi.com/caselaws?id=80622 Seizure of excisable goods requires a contemporaneous, tangible reason to believe that the goods are liable to confiscation at the time of seizure. Later investigation or statements cannot retrospectively justify an earlier seizure. On the facts described, the goods were fully accounted for and lying in the factory, while the dutiability of the product had not yet been finally determined. The departmental action was therefore premature, and the seizure was held to be not in accordance with law; the confiscation and penalty could not be sustained. en-us Tue, 17 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80622 Seizure of excisable goods requires a contemporaneous, tangible reason to believe that the goods are liable to confiscation at the time of seizure. Later investigation or statements cannot retrospectively justify an earlier seizure. On the facts described, the goods were fully accounted for and lying in the factory, while the dutiability of the product had not yet been finally determined. The departmental action was therefore premature, and the seizure was held to be not in accordance with law; the confiscation and penalty could not be sustained. Case-Laws Central Excise Tue, 17 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80622