https://www.taxtmi.com/caselaws?id=86757 Confiscation of seized cement clinkers is not justified where the goods were found during a trial run and there is no evidence of intended clandestine removal; a mere failure to make entries in statutory records or file returns does not by itself support confiscation. Breach of record-keeping and classification-list obligations may nevertheless attract penal liability, even when confiscation fails, and the penalty may be reduced where the circumstances so warrant. The stated result is that confiscation and related appropriation from the bank guarantee were set aside, while penalty was sustained at a reduced amount. en-us Tue, 01 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 12:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86757 Confiscation of seized cement clinkers is not justified where the goods were found during a trial run and there is no evidence of intended clandestine removal; a mere failure to make entries in statutory records or file returns does not by itself support confiscation. Breach of record-keeping and classification-list obligations may nevertheless attract penal liability, even when confiscation fails, and the penalty may be reduced where the circumstances so warrant. The stated result is that confiscation and related appropriation from the bank guarantee were set aside, while penalty was sustained at a reduced amount. Case-Laws Central Excise Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86757