https://www.taxtmi.com/caselaws?id=152244 The appeal was dismissed as the Tribunal found that the knitted cotton fabrics were not liable for confiscation under Section 123 of the Customs Act, 1962. The Revenue failed to prove smuggling, and the excess quantity in the respondent's possession was lawfully returned due to defects, supported by evidence of appropriate accounts maintained by the trader. The legitimate import and clearance of goods after paying duty were emphasized, leading to the decision that the goods were not unlawfully imported and, therefore, not subject to confiscation. en-us Wed, 16 Sep 2009 00:00:00 +0530 Thu, 27 Jun 2013 15:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152244 The appeal was dismissed as the Tribunal found that the knitted cotton fabrics were not liable for confiscation under Section 123 of the Customs Act, 1962. The Revenue failed to prove smuggling, and the excess quantity in the respondent's possession was lawfully returned due to defects, supported by evidence of appropriate accounts maintained by the trader. The legitimate import and clearance of goods after paying duty were emphasized, leading to the decision that the goods were not unlawfully imported and, therefore, not subject to confiscation. Case-Laws Customs Wed, 16 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152244