https://www.taxtmi.com/caselaws?id=269353 Goods already confiscated under the Customs Act and released on redemption after adjudication cannot be subjected to a second confiscation proceeding against a bona fide purchaser. Once the earlier confiscation process was completed and the goods re-entered circulation, the Department could not revive confiscation liability against a later purchaser who had no role in the import or the first adjudication. Penalties were also unsustainable because the purchaser was not involved in the misdeclaration, importation, or earlier contravention, and no material showed knowledge or participation. The confiscation and consequential penalties were therefore set aside, granting full relief to the assessee. en-us Wed, 21 Oct 2015 00:00:00 +0530 Sun, 13 Dec 2015 22:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269353 Goods already confiscated under the Customs Act and released on redemption after adjudication cannot be subjected to a second confiscation proceeding against a bona fide purchaser. Once the earlier confiscation process was completed and the goods re-entered circulation, the Department could not revive confiscation liability against a later purchaser who had no role in the import or the first adjudication. Penalties were also unsustainable because the purchaser was not involved in the misdeclaration, importation, or earlier contravention, and no material showed knowledge or participation. The confiscation and consequential penalties were therefore set aside, granting full relief to the assessee. Case-Laws Customs Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269353