https://www.taxtmi.com/caselaws?id=123877 Documentary evidence showing duty-paid import, customs delivery receipts, bank duty receipts and powers of attorney supported lawful custody of the 84 gold bars, so absolute confiscation for alleged smuggling could not be sustained. Once the confiscation of the gold failed, the connected confiscation of the conveyance used for concealment and transport also fell. Consequential relief was granted by directing release of the gold and the car to the claimant, or payment of their market value with interest if the goods had already been disposed of. en-us Mon, 29 Oct 2007 00:00:00 +0530 Fri, 21 Sep 2012 15:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123877 Documentary evidence showing duty-paid import, customs delivery receipts, bank duty receipts and powers of attorney supported lawful custody of the 84 gold bars, so absolute confiscation for alleged smuggling could not be sustained. Once the confiscation of the gold failed, the connected confiscation of the conveyance used for concealment and transport also fell. Consequential relief was granted by directing release of the gold and the car to the claimant, or payment of their market value with interest if the goods had already been disposed of. Case-Laws Customs Mon, 29 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123877