https://www.taxtmi.com/caselaws?id=107781 The Appellate Tribunal CESTAT, Mumbai overturned the confiscation of liquor bottles seized from shops and residential premises, ruling that the appellants were not importers but only in possession of the goods. The tribunal found that the provisions of Sec. 111(d) of the Customs Act were not applicable, leading to the order being set aside and the appeal allowed. en-us Mon, 18 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 15:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107781 The Appellate Tribunal CESTAT, Mumbai overturned the confiscation of liquor bottles seized from shops and residential premises, ruling that the appellants were not importers but only in possession of the goods. The tribunal found that the provisions of Sec. 111(d) of the Customs Act were not applicable, leading to the order being set aside and the appeal allowed. Case-Laws Customs Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107781