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    <title>Goods Not Confiscated Post-Final Assessment Due to Unavailability, Says Adjudicating Authority.</title>
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    <description>The goods which were cleared earlier were cleared on final assessment of the bills of entry and the goods are not available for confiscation. In the absence of any goods, the adjudicating authority was correct in not confiscating the said goods - AT</description>
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      <description>The goods which were cleared earlier were cleared on final assessment of the bills of entry and the goods are not available for confiscation. In the absence of any goods, the adjudicating authority was correct in not confiscating the said goods - AT</description>
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