https://www.taxtmi.com/caselaws?id=42140 The court upheld the confiscation of 41 watches and the imposition of a reduced penalty of Rs. 2,500, after Customs authorities seized 246 watches from the petitioner's locker under the Customs Act, 1962. The court rejected the petitioner's arguments regarding the delayed show cause notice and lack of proof of lawful acquisition, emphasizing the independence of relevant sections in the confiscation process. The writ petition challenging the confiscation and penalty was dismissed with costs based on the court's reasoning. en-us Thu, 13 Mar 1986 00:00:00 +0530 Wed, 09 Jun 2010 13:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42140 The court upheld the confiscation of 41 watches and the imposition of a reduced penalty of Rs. 2,500, after Customs authorities seized 246 watches from the petitioner's locker under the Customs Act, 1962. The court rejected the petitioner's arguments regarding the delayed show cause notice and lack of proof of lawful acquisition, emphasizing the independence of relevant sections in the confiscation process. The writ petition challenging the confiscation and penalty was dismissed with costs based on the court's reasoning. Case-Laws Customs Thu, 13 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42140