https://www.taxtmi.com/caselaws?id=81033 Confiscation of seized imported goods requires proper examination of material documents and a legal basis for seizure. A duty-paid receipt, if directly relevant to a VCR's import status, must be verified for genuineness and its nexus to the goods before confiscation can be sustained; the VCR confiscation was therefore set aside and remanded for fresh consideration. Colour films, being permissible for import and not shown to be notified goods, could not be confiscated in the absence of any statutory basis; their confiscation was set aside and release directed. en-us Thu, 13 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81033 Confiscation of seized imported goods requires proper examination of material documents and a legal basis for seizure. A duty-paid receipt, if directly relevant to a VCR's import status, must be verified for genuineness and its nexus to the goods before confiscation can be sustained; the VCR confiscation was therefore set aside and remanded for fresh consideration. Colour films, being permissible for import and not shown to be notified goods, could not be confiscated in the absence of any statutory basis; their confiscation was set aside and release directed. Case-Laws Customs Thu, 13 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81033