https://www.taxtmi.com/caselaws?id=111963 Duty-paid goods were not liable to confiscation where the only lapse was that the invoices were not handed over to the driver. The record showed that duty had already been paid and duly debited, and invoices had been raised for the goods. That omission was treated as a technical and procedural defect, not a substantive breach warranting confiscation. As a result, the confiscation could not be sustained and the consequential penalties and related consequences also fell. en-us Wed, 02 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 10:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111963 Duty-paid goods were not liable to confiscation where the only lapse was that the invoices were not handed over to the driver. The record showed that duty had already been paid and duly debited, and invoices had been raised for the goods. That omission was treated as a technical and procedural defect, not a substantive breach warranting confiscation. As a result, the confiscation could not be sustained and the consequential penalties and related consequences also fell. Case-Laws Central Excise Wed, 02 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111963