https://www.taxtmi.com/caselaws?id=284065 Customs confiscation of smuggled gold was treated as an action in rem under the Sea Customs Act, so section 23 of the Foreign Exchange Regulation Act did not bar the proceedings where the notice and adjudication were directed at confiscation of the goods, not punishment of the offender. The additional release conditions requiring Reserve Bank permission and payment of duty and charges were beyond statutory power and therefore invalid. However, those unauthorised conditions were severable from the lawful confiscation order and the option to redeem the gold on payment of fine, which remained operative. en-us Fri, 09 May 1958 00:00:00 +0530 Fri, 25 Oct 2019 12:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284065 Customs confiscation of smuggled gold was treated as an action in rem under the Sea Customs Act, so section 23 of the Foreign Exchange Regulation Act did not bar the proceedings where the notice and adjudication were directed at confiscation of the goods, not punishment of the offender. The additional release conditions requiring Reserve Bank permission and payment of duty and charges were beyond statutory power and therefore invalid. However, those unauthorised conditions were severable from the lawful confiscation order and the option to redeem the gold on payment of fine, which remained operative. Case-Laws Customs Fri, 09 May 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284065