https://www.taxtmi.com/caselaws?id=90966 The court ruled in favor of the appellant in a case involving the confiscation of 275 wrist watches of foreign origin by Customs authorities. The appellant successfully demonstrated through documentary evidence that the watches were lawfully imported, assembled in India, and not subject to confiscation. The court criticized the lower authorities for disregarding the evidence and imposed a fine for redemption of the watches, setting aside the confiscation and penalty initially imposed on the appellant. The judgment highlighted the importance of properly considering documentary evidence in cases involving the importation of goods under the Customs Act. en-us Thu, 22 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90966 The court ruled in favor of the appellant in a case involving the confiscation of 275 wrist watches of foreign origin by Customs authorities. The appellant successfully demonstrated through documentary evidence that the watches were lawfully imported, assembled in India, and not subject to confiscation. The court criticized the lower authorities for disregarding the evidence and imposed a fine for redemption of the watches, setting aside the confiscation and penalty initially imposed on the appellant. The judgment highlighted the importance of properly considering documentary evidence in cases involving the importation of goods under the Customs Act. Case-Laws Customs Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90966