https://www.taxtmi.com/caselaws?id=80802 Confiscation of seized cloves was unsustainable because the department failed to prove by reliable evidence that the goods were of foreign origin or otherwise liable to confiscation under customs law; visual inspection alone was insufficient, and the appellant's purchase bill was verified as genuine. The order also failed on natural justice because it relied on undisclosed verification material and adverse inferences not put in the show cause notice, and it went beyond the notice's allegations. The search challenge under customs and criminal procedure was also noted. The confiscation order was set aside and the cloves were directed to be returned. en-us Tue, 26 Jun 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80802 Confiscation of seized cloves was unsustainable because the department failed to prove by reliable evidence that the goods were of foreign origin or otherwise liable to confiscation under customs law; visual inspection alone was insufficient, and the appellant's purchase bill was verified as genuine. The order also failed on natural justice because it relied on undisclosed verification material and adverse inferences not put in the show cause notice, and it went beyond the notice's allegations. The search challenge under customs and criminal procedure was also noted. The confiscation order was set aside and the cloves were directed to be returned. Case-Laws Customs Tue, 26 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80802