https://www.taxtmi.com/caselaws?id=99040 Confiscation of seized Indian currency as alleged sale proceeds of clandestinely removed goods requires affirmative, tangible and positive evidence establishing the nexus; absent such proof, confiscation is not sustainable and release follows. Where the goods are found to fall under a lower-rated tariff heading, the duty demand must be recomputed on the correct classification for the relevant period. Confiscation of goods seized from the factory and other locations is unsustainable where clandestine removal is not proved, and connected personal penalties may be reduced in light of the corrected duty position and prior deposit. en-us Thu, 29 Jun 2000 00:00:00 +0530 Tue, 24 Jan 2012 18:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99040 Confiscation of seized Indian currency as alleged sale proceeds of clandestinely removed goods requires affirmative, tangible and positive evidence establishing the nexus; absent such proof, confiscation is not sustainable and release follows. Where the goods are found to fall under a lower-rated tariff heading, the duty demand must be recomputed on the correct classification for the relevant period. Confiscation of goods seized from the factory and other locations is unsustainable where clandestine removal is not proved, and connected personal penalties may be reduced in light of the corrected duty position and prior deposit. Case-Laws Central Excise Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99040