https://www.taxtmi.com/caselaws?id=95530 Imported old and used cloths were held liable to confiscation where the declared consignee association and its representative were found not genuine: the bill of lading address differed from the registered address, no office existed at the stated location, the named representative was not connected with the governing body or founders, and no donor correspondence supported the claimed charitable import. The goods were therefore treated as improperly imported under customs law. A challenge to the show cause notice on competence also failed because officers of the Directorate of Revenue Intelligence had been empowered as customs officers, and the notice was not invalid merely because the wrong provision was cited when authority to act otherwise existed. en-us Tue, 07 Sep 1999 00:00:00 +0530 Tue, 13 Dec 2011 12:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95530 Imported old and used cloths were held liable to confiscation where the declared consignee association and its representative were found not genuine: the bill of lading address differed from the registered address, no office existed at the stated location, the named representative was not connected with the governing body or founders, and no donor correspondence supported the claimed charitable import. The goods were therefore treated as improperly imported under customs law. A challenge to the show cause notice on competence also failed because officers of the Directorate of Revenue Intelligence had been empowered as customs officers, and the notice was not invalid merely because the wrong provision was cited when authority to act otherwise existed. Case-Laws Customs Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95530