https://www.taxtmi.com/caselaws?id=40483 Excisable goods removed without payment of duty and without the prescribed gate-pass remain liable to confiscation even when found with a third-party purchaser, because the confiscatory consequence attaches to the goods themselves. The commentary also notes that seizure and confiscation could be supported through the customs confiscation machinery applied by notification under the Central Excises and Salt Act, rather than resting on excise rules alone. It further states that jurisdiction to enquire lay with the authority connected to the place of manufacture, since the excise infringement occurred there and not merely where the goods were physically seized. en-us Wed, 24 Jul 1974 00:00:00 +0530 Sat, 08 May 2010 16:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40483 Excisable goods removed without payment of duty and without the prescribed gate-pass remain liable to confiscation even when found with a third-party purchaser, because the confiscatory consequence attaches to the goods themselves. The commentary also notes that seizure and confiscation could be supported through the customs confiscation machinery applied by notification under the Central Excises and Salt Act, rather than resting on excise rules alone. It further states that jurisdiction to enquire lay with the authority connected to the place of manufacture, since the excise infringement occurred there and not merely where the goods were physically seized. Case-Laws Central Excise Wed, 24 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40483