https://www.taxtmi.com/caselaws?id=90756 Goods kept outside the prescribed storage area without timely permission may validly be confiscated where the breach of storage discipline is established. The goods were found outside the temporary BSR, permission had been sought only on the eve of the officers' visit, and the quantity was substantial enough to support the inference of a continuing storage violation. The confiscation was therefore upheld. Although the underlying breach remained sustained, the penalty was considered excessive in the circumstances and was reduced. The appellate result thus preserved the substantive finding of non-compliance while moderating the penal consequence. en-us Fri, 15 May 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90756 Goods kept outside the prescribed storage area without timely permission may validly be confiscated where the breach of storage discipline is established. The goods were found outside the temporary BSR, permission had been sought only on the eve of the officers' visit, and the quantity was substantial enough to support the inference of a continuing storage violation. The confiscation was therefore upheld. Although the underlying breach remained sustained, the penalty was considered excessive in the circumstances and was reduced. The appellate result thus preserved the substantive finding of non-compliance while moderating the penal consequence. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90756