https://www.taxtmi.com/caselaws?id=282524 Where confiscation proceedings were still pending when the 2002 Order liberalised licensing and movement restrictions, the later beneficial regime was applied to the matter, so the earlier restriction could not sustain confiscation. The document also states that goods intercepted while still in transit had not been delivered to the buyer; the seller remained the owner for the relevant purpose, and a vehicle carrying goods was not treated as storage. On that basis, no contravention warranting confiscation was made out, and the confiscation order was described as unsustainable. en-us Wed, 25 Sep 2013 00:00:00 +0530 Mon, 12 Aug 2019 11:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282524 Where confiscation proceedings were still pending when the 2002 Order liberalised licensing and movement restrictions, the later beneficial regime was applied to the matter, so the earlier restriction could not sustain confiscation. The document also states that goods intercepted while still in transit had not been delivered to the buyer; the seller remained the owner for the relevant purpose, and a vehicle carrying goods was not treated as storage. On that basis, no contravention warranting confiscation was made out, and the confiscation order was described as unsustainable. Case-Laws VAT and Sales Tax Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282524