https://www.taxtmi.com/caselaws?id=42454 Confiscation and penalty under Section 111(d) of the Customs Act, 1962 cannot be sustained unless the adjudicating authority first records a clear, evidence-based finding on the nature and tariff classification of the seized goods under Chapter 70 of the Customs Tariff Act, 1975. Where liability depends on whether the materials answer a specific tariff description, the goods must be identified with certainty before confiscation is imposed. In the absence of that foundational factual determination, the adjudication, appeal and revision orders were set aside and the matter required fresh disposal after giving the importer an opportunity to adduce evidence. en-us Fri, 02 Dec 1988 00:00:00 +0530 Fri, 11 Jun 2010 13:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42454 Confiscation and penalty under Section 111(d) of the Customs Act, 1962 cannot be sustained unless the adjudicating authority first records a clear, evidence-based finding on the nature and tariff classification of the seized goods under Chapter 70 of the Customs Tariff Act, 1975. Where liability depends on whether the materials answer a specific tariff description, the goods must be identified with certainty before confiscation is imposed. In the absence of that foundational factual determination, the adjudication, appeal and revision orders were set aside and the matter required fresh disposal after giving the importer an opportunity to adduce evidence. Case-Laws Customs Fri, 02 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42454