https://www.taxtmi.com/caselaws?id=166017 Where imported books were destroyed by Customs before appellate adjudication, the appeal could not be decided on the substantive issue of obscenity or the applicable import notification because the evidentiary basis had been lost. Relief was therefore granted on technical grounds, and the Tribunal directed compensation equivalent to the value of the destroyed consignment. It also indicated that Customs should not destroy or dispose of goods before the appeal period expires, while leaving the authorities free to decide future imports of the same book under the relevant notification. en-us Wed, 09 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 17:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166017 Where imported books were destroyed by Customs before appellate adjudication, the appeal could not be decided on the substantive issue of obscenity or the applicable import notification because the evidentiary basis had been lost. Relief was therefore granted on technical grounds, and the Tribunal directed compensation equivalent to the value of the destroyed consignment. It also indicated that Customs should not destroy or dispose of goods before the appeal period expires, while leaving the authorities free to decide future imports of the same book under the relevant notification. Case-Laws Customs Wed, 09 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166017