https://www.taxtmi.com/caselaws?id=128609 Confiscation of goods transported without prescribed documents requires prior notice, inquiry and a hearing to the "person affected", meaning the ascertainable owner where beneficial interest in the goods is known. Notice to the lorry driver is not sufficient where the owner can be identified. Rule 35(4) reinforces this requirement by mandating notice to the owner when his name can be ascertained, while Rule 37 applies only at the later stage of considering payment in lieu of confiscation and does not displace the earlier notice requirement. The operative effect is that confiscation, or a demand for payment in lieu of confiscation, cannot be sustained without service on the owner. en-us Wed, 03 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 12:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128609 Confiscation of goods transported without prescribed documents requires prior notice, inquiry and a hearing to the "person affected", meaning the ascertainable owner where beneficial interest in the goods is known. Notice to the lorry driver is not sufficient where the owner can be identified. Rule 35(4) reinforces this requirement by mandating notice to the owner when his name can be ascertained, while Rule 37 applies only at the later stage of considering payment in lieu of confiscation and does not displace the earlier notice requirement. The operative effect is that confiscation, or a demand for payment in lieu of confiscation, cannot be sustained without service on the owner. Case-Laws VAT and Sales Tax Wed, 03 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128609