https://www.taxtmi.com/caselaws?id=105878 Confiscation of exported garments and foreign currency could not be sustained where the record did not establish that the goods were in commercial quantity. The seizure schedule omitted the quantity of the shirts, T-shirts and ladies suits, and their value alone was insufficient to prove commercial quantity. A cash receipt for purchase in India was also produced. Because commercial quantity was not proved, the basis for refusing release under Section 125 of the Customs Act, 1962 failed, and release on payment of fine could not be denied on value alone. en-us Thu, 04 Feb 1999 00:00:00 +0530 Sat, 10 Mar 2012 12:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105878 Confiscation of exported garments and foreign currency could not be sustained where the record did not establish that the goods were in commercial quantity. The seizure schedule omitted the quantity of the shirts, T-shirts and ladies suits, and their value alone was insufficient to prove commercial quantity. A cash receipt for purchase in India was also produced. Because commercial quantity was not proved, the basis for refusing release under Section 125 of the Customs Act, 1962 failed, and release on payment of fine could not be denied on value alone. Case-Laws Customs Thu, 04 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105878