https://www.taxtmi.com/caselaws?id=41271 The High Court held that the destruction of a motor lorry seized by Customs Authorities in riots rendered the confiscation order invalid. The Court ruled that the bond terms became non-performable under Section 56 of the Contract Act due to the lorry's destruction beyond the petitioner's control. Emphasizing that penal provisions cannot be enforced when performance is impossible due to uncontrollable events, the Court quashed the confiscation order and directed the refund of the deposit amount without interest. No costs were awarded, focusing on legal aspects of bond enforcement and impossibility of performance. en-us Tue, 10 Feb 1981 00:00:00 +0530 Tue, 01 Jun 2010 15:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41271 The High Court held that the destruction of a motor lorry seized by Customs Authorities in riots rendered the confiscation order invalid. The Court ruled that the bond terms became non-performable under Section 56 of the Contract Act due to the lorry's destruction beyond the petitioner's control. Emphasizing that penal provisions cannot be enforced when performance is impossible due to uncontrollable events, the Court quashed the confiscation order and directed the refund of the deposit amount without interest. No costs were awarded, focusing on legal aspects of bond enforcement and impossibility of performance. Case-Laws Customs Tue, 10 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41271