https://www.taxtmi.com/caselaws?id=42224 Once imported goods have been finally confiscated under the Customs Act with an option of redemption on payment of fine, and that option has been exercised, Customs cannot validly initiate a fresh seizure of the same goods under Section 110(1). Any attempt to disturb the earlier completed adjudication must proceed through lawful revival or challenge of the prior order, not by repeating seizure action over goods already conclusively dealt with. The later seizure was treated as without authority and a nullity, and the seizure memo was quashed. en-us Mon, 06 Jul 1987 00:00:00 +0530 Wed, 09 Jun 2010 18:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42224 Once imported goods have been finally confiscated under the Customs Act with an option of redemption on payment of fine, and that option has been exercised, Customs cannot validly initiate a fresh seizure of the same goods under Section 110(1). Any attempt to disturb the earlier completed adjudication must proceed through lawful revival or challenge of the prior order, not by repeating seizure action over goods already conclusively dealt with. The later seizure was treated as without authority and a nullity, and the seizure memo was quashed. Case-Laws Customs Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42224