https://www.taxtmi.com/caselaws?id=430902 In a town seizure of non-notified goods, the Revenue had to independently prove smuggled nature under the Customs Act, 1962; invoices, transport records and supplier details supported domestic procurement, and no substantive evidence of smuggling was produced, so confiscation of the goods and currency could not stand. Customs also lacked jurisdiction to found confiscation on alleged non-compliance with the Standards of Weights and Measures Act, 1976 and the Packaged Commodity Rules for goods found in the domestic market, because enforcement in that setting lay with the authority under that regime. On both grounds, confiscation, penalties and related demand-based objections were unsustainable. en-us Tue, 29 Nov 2022 00:00:00 +0530 Thu, 01 Dec 2022 07:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430902 In a town seizure of non-notified goods, the Revenue had to independently prove smuggled nature under the Customs Act, 1962; invoices, transport records and supplier details supported domestic procurement, and no substantive evidence of smuggling was produced, so confiscation of the goods and currency could not stand. Customs also lacked jurisdiction to found confiscation on alleged non-compliance with the Standards of Weights and Measures Act, 1976 and the Packaged Commodity Rules for goods found in the domestic market, because enforcement in that setting lay with the authority under that regime. On both grounds, confiscation, penalties and related demand-based objections were unsustainable. Case-Laws Customs Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430902