https://www.taxtmi.com/caselaws?id=117969 Confiscation of imported goods could not be sustained where a full Customs examination found no arms, ammunition or other prohibited articles in the consignment, so the statutory basis for action under the Customs Act was absent. Because the penalty was consequential to the confiscation, it also could not survive once confiscation failed. The appeal therefore succeeded and both confiscation and penalty were set aside. en-us Tue, 07 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117969 Confiscation of imported goods could not be sustained where a full Customs examination found no arms, ammunition or other prohibited articles in the consignment, so the statutory basis for action under the Customs Act was absent. Because the penalty was consequential to the confiscation, it also could not survive once confiscation failed. The appeal therefore succeeded and both confiscation and penalty were set aside. Case-Laws Customs Tue, 07 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117969