https://www.taxtmi.com/caselaws?id=86726 The appellant's goods, initially claimed to be of foreign origin, were seized by Customs authorities. Despite a retraction and assertion of Indian origin, the Collector (Appeals) found discrepancies in documentation, leading to confiscation under the Customs Act. The Tribunal upheld this decision, deeming the appellant's retraction an afterthought and the documents insufficient. The appellant's High Court reference questioned the confiscation's validity due to goods disposal pre-notice issuance. The High Court of Allahabad considered this issue, emphasizing the disposal's timing in relation to due process, highlighting the appellant's affidavit for seized goods inspection. en-us Thu, 08 Dec 1966 00:00:00 +0530 Fri, 26 Aug 2011 17:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86726 The appellant's goods, initially claimed to be of foreign origin, were seized by Customs authorities. Despite a retraction and assertion of Indian origin, the Collector (Appeals) found discrepancies in documentation, leading to confiscation under the Customs Act. The Tribunal upheld this decision, deeming the appellant's retraction an afterthought and the documents insufficient. The appellant's High Court reference questioned the confiscation's validity due to goods disposal pre-notice issuance. The High Court of Allahabad considered this issue, emphasizing the disposal's timing in relation to due process, highlighting the appellant's affidavit for seized goods inspection. Case-Laws Customs Thu, 08 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86726