https://www.taxtmi.com/caselaws?id=40972 A writ challenge to customs penalty proceedings remained maintainable despite repeal of the Sea Customs Act, 1878, because the repeal-and-savings framework preserved prior proceedings and prior statutory appeals did not bar constitutional review where the initiation itself was questioned. The Court rejected merger and territorial objections. It also held that customs penalty and confiscation proceedings are quasi-criminal, so the authorities must prove misdeclaration and substitution by legal evidence; suspicion cannot replace proof. As the alleged contravention was not established and the export requirements were substantially complied with, the consequential penalties and confiscatory orders could not stand and were set aside. en-us Thu, 03 May 1979 00:00:00 +0530 Wed, 19 May 2010 10:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40972 A writ challenge to customs penalty proceedings remained maintainable despite repeal of the Sea Customs Act, 1878, because the repeal-and-savings framework preserved prior proceedings and prior statutory appeals did not bar constitutional review where the initiation itself was questioned. The Court rejected merger and territorial objections. It also held that customs penalty and confiscation proceedings are quasi-criminal, so the authorities must prove misdeclaration and substitution by legal evidence; suspicion cannot replace proof. As the alleged contravention was not established and the export requirements were substantially complied with, the consequential penalties and confiscatory orders could not stand and were set aside. Case-Laws Customs Thu, 03 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40972