https://www.taxtmi.com/caselaws?id=118659 Sugar stored outside factory premises pursuant to competent permission, and after the required bond and bank guarantee were submitted and accepted, was not treated as unauthorized storage. The accepted security satisfied the revenue-protection condition in the trade notice, so confiscation of the sugar bags was unjustified. As the confiscation itself failed, the consequential penalty was also unsustainable. The operative principle is that goods cannot be confiscated merely because outside storage was used for operational urgency when the prescribed permission and security safeguards have been fulfilled. en-us Thu, 14 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 17:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118659 Sugar stored outside factory premises pursuant to competent permission, and after the required bond and bank guarantee were submitted and accepted, was not treated as unauthorized storage. The accepted security satisfied the revenue-protection condition in the trade notice, so confiscation of the sugar bags was unjustified. As the confiscation itself failed, the consequential penalty was also unsustainable. The operative principle is that goods cannot be confiscated merely because outside storage was used for operational urgency when the prescribed permission and security safeguards have been fulfilled. Case-Laws Central Excise Thu, 14 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118659