https://www.taxtmi.com/caselaws?id=165684 Where seized excisable goods are claimed by third parties and the Department is aware of those rival ownership claims, confiscation cannot be sustained unless show cause notices are issued to the claimants under Rule 233A; absent such notice and any finding negating their ownership, the confiscation and redemption fine were set aside, subject to payment of duty. The personal penalty on the mills was remanded for reconsideration because its legality depended on the effect of departmental clarification treating the goods as bars and any later contrary clarification. Confiscation of the truck owner's vehicle was also not justified on these facts, as punitive action required material showing culpability beyond mere ownership. en-us Thu, 26 Feb 1981 00:00:00 +0530 Thu, 07 Aug 2014 11:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165684 Where seized excisable goods are claimed by third parties and the Department is aware of those rival ownership claims, confiscation cannot be sustained unless show cause notices are issued to the claimants under Rule 233A; absent such notice and any finding negating their ownership, the confiscation and redemption fine were set aside, subject to payment of duty. The personal penalty on the mills was remanded for reconsideration because its legality depended on the effect of departmental clarification treating the goods as bars and any later contrary clarification. Confiscation of the truck owner's vehicle was also not justified on these facts, as punitive action required material showing culpability beyond mere ownership. Case-Laws Central Excise Thu, 26 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165684