https://www.taxtmi.com/caselaws?id=115076 The Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeal with consequential relief. It was held that the goods could not be confiscated under the Customs Act, 1962, due to the failure to establish proper ownership and procedural irregularities in the seizure process. The Tribunal emphasized the lack of witness statements, attestation on the seizure memo, and proper investigation into the evidence presented by the appellants, leading to the decision against confiscation and personal penalty imposition. en-us Fri, 11 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 15:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115076 The Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeal with consequential relief. It was held that the goods could not be confiscated under the Customs Act, 1962, due to the failure to establish proper ownership and procedural irregularities in the seizure process. The Tribunal emphasized the lack of witness statements, attestation on the seizure memo, and proper investigation into the evidence presented by the appellants, leading to the decision against confiscation and personal penalty imposition. Case-Laws Customs Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115076