https://www.taxtmi.com/caselaws?id=89008 Provisional release of seized goods on bond and bank guarantee does not prevent confiscation where excess non-duty-paid goods are found carried in a truck; the security stands in place of the goods for recovery of adjudicated dues. The commentary also notes that redemption fine and penalty may be reduced when they are excessive in relation to the duty involved and the overall facts, even though confiscability is maintained. The operative effect is that confiscation of the goods and truck remains legally supportable, while monetary consequences can be scaled down for proportionality. en-us Mon, 30 Mar 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89008 Provisional release of seized goods on bond and bank guarantee does not prevent confiscation where excess non-duty-paid goods are found carried in a truck; the security stands in place of the goods for recovery of adjudicated dues. The commentary also notes that redemption fine and penalty may be reduced when they are excessive in relation to the duty involved and the overall facts, even though confiscability is maintained. The operative effect is that confiscation of the goods and truck remains legally supportable, while monetary consequences can be scaled down for proportionality. Case-Laws Central Excise Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89008