https://www.taxtmi.com/caselaws?id=42293 Where a consignment contains separately identifiable goods, Customs cannot withhold clearance of the lawfully imported portion merely because other goods in the same Bill of Entry were confiscated. The adjudication order confined confiscation to the offending goods and accepted that the PVC leather lining was duly covered by licence and not liable to confiscation. As no statutory provision clearly authorised detention of the non-offending goods, the refusal to release them was without authority of law and arbitrary. Clearance of the validly imported goods was therefore directed, subject to assessment and payment of duty and other charges. en-us Fri, 24 Jun 1988 00:00:00 +0530 Thu, 10 Jun 2010 12:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42293 Where a consignment contains separately identifiable goods, Customs cannot withhold clearance of the lawfully imported portion merely because other goods in the same Bill of Entry were confiscated. The adjudication order confined confiscation to the offending goods and accepted that the PVC leather lining was duly covered by licence and not liable to confiscation. As no statutory provision clearly authorised detention of the non-offending goods, the refusal to release them was without authority of law and arbitrary. Clearance of the validly imported goods was therefore directed, subject to assessment and payment of duty and other charges. Case-Laws Customs Fri, 24 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42293