https://www.taxtmi.com/caselaws?id=85675 Imported goods covered by a notification and subject to Chapter 4A import conditions become liable to confiscation when those conditions are not followed, so confiscation under the relevant customs provision is sustained. Confiscation under the burden-shifting provision cannot stand without proof of illegal importation by the Department where the statutory presumption does not apply, so that basis is not upheld. Where absolute confiscation is excessive, redemption on payment of fine may be granted as relief, and the goods may be redeemed on payment of fine in addition to duty. en-us Tue, 02 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 14:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85675 Imported goods covered by a notification and subject to Chapter 4A import conditions become liable to confiscation when those conditions are not followed, so confiscation under the relevant customs provision is sustained. Confiscation under the burden-shifting provision cannot stand without proof of illegal importation by the Department where the statutory presumption does not apply, so that basis is not upheld. Where absolute confiscation is excessive, redemption on payment of fine may be granted as relief, and the goods may be redeemed on payment of fine in addition to duty. Case-Laws Customs Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85675