https://www.taxtmi.com/caselaws?id=81751 Goods booked by post from Hong Kong to Kabul and kept continuously in postal custody during transit through India were held protected by the saving clause for postal transit, so confiscation under the Customs Act and import control regime was not sustainable; Chapter VIII was treated as inapplicable to such postal articles, and the department's case failed for want of proof of smuggling or diversion in India. The proceedings were also found unfair because service of notice and hearing was not shown for one appellant, and the remaining defence replies and supporting material were not properly considered. The confiscation order was set aside, the appeals were allowed, and refund of the fine recovered was directed. en-us Fri, 27 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 16:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81751 Goods booked by post from Hong Kong to Kabul and kept continuously in postal custody during transit through India were held protected by the saving clause for postal transit, so confiscation under the Customs Act and import control regime was not sustainable; Chapter VIII was treated as inapplicable to such postal articles, and the department's case failed for want of proof of smuggling or diversion in India. The proceedings were also found unfair because service of notice and hearing was not shown for one appellant, and the remaining defence replies and supporting material were not properly considered. The confiscation order was set aside, the appeals were allowed, and refund of the fine recovered was directed. Case-Laws Customs Fri, 27 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81751