https://www.taxtmi.com/caselaws?id=110499 Provisional release of seized finished goods does not prevent confiscation at adjudication where the goods were found unaccounted and not entered in RG-1. The fact that the goods were no longer physically available after provisional release was legally irrelevant to the power to order confiscation. Rule 173Q(1)(b) could also be invoked without proof of mens rea when finished goods were not properly accounted for. The controlling principle is that non-accountal of finished goods supports confiscation, and provisional release does not extinguish that consequence. en-us Thu, 11 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 11:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110499 Provisional release of seized finished goods does not prevent confiscation at adjudication where the goods were found unaccounted and not entered in RG-1. The fact that the goods were no longer physically available after provisional release was legally irrelevant to the power to order confiscation. Rule 173Q(1)(b) could also be invoked without proof of mens rea when finished goods were not properly accounted for. The controlling principle is that non-accountal of finished goods supports confiscation, and provisional release does not extinguish that consequence. Case-Laws Central Excise Thu, 11 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110499