https://www.taxtmi.com/article/detailed?id=7278 Confiscation proceeds from seizure where a proper officer reasonably believes goods are liable; perishable classes may be promptly disposed of by notification. A show cause notice must be issued within the statutory period, subject to limited extension, or goods are returned. Pending adjudication, provisional release on bond may be granted. Chapter XIV enumerates categories of goods and conduct attracting confiscation and prescribes calibrated penalties. Adjudication requires notice, opportunity to be heard, limited adjournments, specified burden shifts for certain seized goods, and affords an option to pay a redemption fine in lieu of confiscation. en-us Wed, 15 Feb 2017 07:22:09 +0530 Wed, 15 Feb 2017 07:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7278 Confiscation proceeds from seizure where a proper officer reasonably believes goods are liable; perishable classes may be promptly disposed of by notification. A show cause notice must be issued within the statutory period, subject to limited extension, or goods are returned. Pending adjudication, provisional release on bond may be granted. Chapter XIV enumerates categories of goods and conduct attracting confiscation and prescribes calibrated penalties. Adjudication requires notice, opportunity to be heard, limited adjournments, specified burden shifts for certain seized goods, and affords an option to pay a redemption fine in lieu of confiscation. Articles Customs - Import - Export - SEZ Wed, 15 Feb 2017 07:22:09 +0530 https://www.taxtmi.com/article/detailed?id=7278