https://www.taxtmi.com/caselaws?id=107464 Confiscation of a motorcycle under the Customs Act was held unsustainable because the show cause notice invoked Section 115, while the order was made under Section 113, and the two provisions rested on materially different allegations. No evidence showed smuggling of goods, use of the motorcycle in smuggling, or intended illegal export to Bangladesh. The factual foundation required for confiscation was therefore absent, and the order could not be supported merely by a wrong citation of section. The confiscation was set aside and consequential relief followed. en-us Wed, 05 Feb 2003 00:00:00 +0530 Thu, 22 Mar 2012 16:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107464 Confiscation of a motorcycle under the Customs Act was held unsustainable because the show cause notice invoked Section 115, while the order was made under Section 113, and the two provisions rested on materially different allegations. No evidence showed smuggling of goods, use of the motorcycle in smuggling, or intended illegal export to Bangladesh. The factual foundation required for confiscation was therefore absent, and the order could not be supported merely by a wrong citation of section. The confiscation was set aside and consequential relief followed. Case-Laws Customs Wed, 05 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107464