https://www.taxtmi.com/caselaws?id=40541 Confiscation of tobacco and penalty were held unsustainable where misuse of the sale note was not established and the alleged transit delay did not justify punitive action. The authorities had themselves found no case of double transport or misuse of the sale note, leaving only the delay allegation. On the stated facts, including a sale note commencement time of 9.00 p.m. and undisputed arrival at 8.00 a.m. the next day, no actionable delay was shown to support seizure or confiscation. en-us Mon, 13 Oct 1975 00:00:00 +0530 Mon, 10 May 2010 13:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40541 Confiscation of tobacco and penalty were held unsustainable where misuse of the sale note was not established and the alleged transit delay did not justify punitive action. The authorities had themselves found no case of double transport or misuse of the sale note, leaving only the delay allegation. On the stated facts, including a sale note commencement time of 9.00 p.m. and undisputed arrival at 8.00 a.m. the next day, no actionable delay was shown to support seizure or confiscation. Case-Laws Central Excise Mon, 13 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40541