https://www.taxtmi.com/caselaws?id=119941 Goods removed in contravention of law remain liable to confiscation under Rule 173Q(1) of the Central Excise Rules, including when found in the hands of the recipient. However, where the recipient lacked knowledge of the non-duty-paid character of the goods, was not involved in the manufacturer's fraud, and had paid the full consideration including the duty component, those circumstances justified a reduced redemption fine. The confiscation was sustained, but the redemption fine was scaled down to a token amount of Rs. 5,000. en-us Mon, 21 Aug 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119941 Goods removed in contravention of law remain liable to confiscation under Rule 173Q(1) of the Central Excise Rules, including when found in the hands of the recipient. However, where the recipient lacked knowledge of the non-duty-paid character of the goods, was not involved in the manufacturer's fraud, and had paid the full consideration including the duty component, those circumstances justified a reduced redemption fine. The confiscation was sustained, but the redemption fine was scaled down to a token amount of Rs. 5,000. Case-Laws Central Excise Mon, 21 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119941