https://www.taxtmi.com/caselaws?id=167032 Protective provisions for notified goods kept in residential premises for personal use can bar confiscation where possession is supported by a voucher and unlawful sale or disposal is not proved. The customs record here did not establish the essential ingredients of sale or knowledge of illegal disposal by the person from whom the goods were seized. Confiscation was also unsustainable because mandatory notice and opportunity of representation under the Customs Act were not shown to have been complied with before the order. On that basis, the confiscation and personal penalties were set aside and the appellate relief was upheld. en-us Mon, 04 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 11:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167032 Protective provisions for notified goods kept in residential premises for personal use can bar confiscation where possession is supported by a voucher and unlawful sale or disposal is not proved. The customs record here did not establish the essential ingredients of sale or knowledge of illegal disposal by the person from whom the goods were seized. Confiscation was also unsustainable because mandatory notice and opportunity of representation under the Customs Act were not shown to have been complied with before the order. On that basis, the confiscation and personal penalties were set aside and the appellate relief was upheld. Case-Laws Customs Mon, 04 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167032