https://www.taxtmi.com/caselaws?id=97645 Unaccounted goods found outside statutory records were liable to confiscation because non-accountal created a reasonable possibility of unauthorised removal without duty payment; detention was treated as equivalent to seizure for confiscation purposes, so confiscation of both sets of goods was upheld. The redemption fine was found excessive on the facts and was reduced for each lot. A composite penalty on the first appellant could not stand because the liability under the Customs Act and Central Excise Rules was not clearly apportioned, and the penalty on the second appellant failed for want of a definite finding that he knew of the concessional clearances; both penalties were set aside. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97645 Unaccounted goods found outside statutory records were liable to confiscation because non-accountal created a reasonable possibility of unauthorised removal without duty payment; detention was treated as equivalent to seizure for confiscation purposes, so confiscation of both sets of goods was upheld. The redemption fine was found excessive on the facts and was reduced for each lot. A composite penalty on the first appellant could not stand because the liability under the Customs Act and Central Excise Rules was not clearly apportioned, and the penalty on the second appellant failed for want of a definite finding that he knew of the concessional clearances; both penalties were set aside. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97645