https://www.taxtmi.com/caselaws?id=116252 Seizure, confiscation, redemption fine and penalty for non-entry of goods in the RG-1 register were held unsustainable where the goods were found unpacked, the claim that they had been rejected at quality control was accepted, and RG-1 entry was required only after test and inspection. The record showed no shortage or excess of raw material or finished goods, no discrepancy in the register, and no evidence of mala fide intent. Minor defects noted in market enquiry did not justify confiscation. On these facts, the basis for punitive action was not made out. en-us Thu, 28 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 12:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116252 Seizure, confiscation, redemption fine and penalty for non-entry of goods in the RG-1 register were held unsustainable where the goods were found unpacked, the claim that they had been rejected at quality control was accepted, and RG-1 entry was required only after test and inspection. The record showed no shortage or excess of raw material or finished goods, no discrepancy in the register, and no evidence of mala fide intent. Minor defects noted in market enquiry did not justify confiscation. On these facts, the basis for punitive action was not made out. Case-Laws Central Excise Thu, 28 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116252