https://www.taxtmi.com/caselaws?id=82049 Nepali salwood could not be confiscated under Notification No. 76-Cus/65 because the notification applied only to goods exported to Nepal from countries other than India and then imported into India from Nepal. The record showed the seized timber was of Nepalese origin, and there was no proof that it was third-country origin goods routed through Nepal. As the essential condition for invoking the notification was not established, the alleged contravention failed and the foundation for confiscation of the goods, the truck, and the penalties collapsed. en-us Tue, 18 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 15:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82049 Nepali salwood could not be confiscated under Notification No. 76-Cus/65 because the notification applied only to goods exported to Nepal from countries other than India and then imported into India from Nepal. The record showed the seized timber was of Nepalese origin, and there was no proof that it was third-country origin goods routed through Nepal. As the essential condition for invoking the notification was not established, the alleged contravention failed and the foundation for confiscation of the goods, the truck, and the penalties collapsed. Case-Laws Customs Tue, 18 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82049