https://www.taxtmi.com/caselaws?id=83841 Imported electronic goods were found liable to confiscation because violations of Chapter IVA of the Customs Act were admitted and the evidence for some items did not establish lawful importation, while certain receipts could not be properly linked to the seized goods. For one item, a matching receipt and model number meant the document could not be rejected merely because it stood in another name. Although confiscability was sustained, absolute confiscation was considered unduly harsh because the goods were used for professional purposes, so redemption on payment of fine was directed instead of outright forfeiture. The penalty was also sustained. en-us Thu, 17 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 12:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83841 Imported electronic goods were found liable to confiscation because violations of Chapter IVA of the Customs Act were admitted and the evidence for some items did not establish lawful importation, while certain receipts could not be properly linked to the seized goods. For one item, a matching receipt and model number meant the document could not be rejected merely because it stood in another name. Although confiscability was sustained, absolute confiscation was considered unduly harsh because the goods were used for professional purposes, so redemption on payment of fine was directed instead of outright forfeiture. The penalty was also sustained. Case-Laws Customs Thu, 17 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83841