https://www.taxtmi.com/caselaws?id=81567 Goods notified under the customs control provisions remain liable to confiscation where the statutory requirements in Chapter IVA are not complied with and no lawful source or acquisition is proved; the video cassettes were therefore treated as validly confiscable. By contrast, a seized VCR supported by third-party ownership evidence and baggage receipt material could not be sustained in confiscation against the appellants, and release to the owner was directed on benefit of doubt. In light of the partial success on the ownership issue, the redemption fine and personal penalties were reduced to reflect the facts and circumstances. en-us Mon, 30 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81567 Goods notified under the customs control provisions remain liable to confiscation where the statutory requirements in Chapter IVA are not complied with and no lawful source or acquisition is proved; the video cassettes were therefore treated as validly confiscable. By contrast, a seized VCR supported by third-party ownership evidence and baggage receipt material could not be sustained in confiscation against the appellants, and release to the owner was directed on benefit of doubt. In light of the partial success on the ownership issue, the redemption fine and personal penalties were reduced to reflect the facts and circumstances. Case-Laws Customs Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81567