https://www.taxtmi.com/caselaws?id=91822 The Judge set aside the order confiscating non-alloy steel coils/circles under Section 119 of the Customs Act, 1962, as the goods were not used for concealing smuggled goods but merely for covering them. The lack of nexus between the owners of the coils and the smuggled goods was deemed crucial, leading to the decision that confiscation without the owner's involvement in concealment was unjustifiable. The appeal was allowed, providing consequential relief to the appellants. en-us Tue, 25 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 12:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91822 The Judge set aside the order confiscating non-alloy steel coils/circles under Section 119 of the Customs Act, 1962, as the goods were not used for concealing smuggled goods but merely for covering them. The lack of nexus between the owners of the coils and the smuggled goods was deemed crucial, leading to the decision that confiscation without the owner's involvement in concealment was unjustifiable. The appeal was allowed, providing consequential relief to the appellants. Case-Laws Customs Tue, 25 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91822