https://www.taxtmi.com/caselaws?id=89670 Confiscation of the imported car was considered unsustainable where the record showed import under a valid customs clearance permit and bill of entry, with ownership and import supported by the evidence. The department's material did not establish misdeclaration, unauthorised import, or transfer of title by the importer, and the matter was distinguished from connected cases involving other cars. Serious procedural defects, including unsatisfactory service of the show cause notice and no effective consideration of the importer's explanation, further undermined the action. On those facts, confiscation and penalty were set aside. en-us Mon, 14 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89670 Confiscation of the imported car was considered unsustainable where the record showed import under a valid customs clearance permit and bill of entry, with ownership and import supported by the evidence. The department's material did not establish misdeclaration, unauthorised import, or transfer of title by the importer, and the matter was distinguished from connected cases involving other cars. Serious procedural defects, including unsatisfactory service of the show cause notice and no effective consideration of the importer's explanation, further undermined the action. On those facts, confiscation and penalty were set aside. Case-Laws Customs Mon, 14 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89670