https://www.taxtmi.com/caselaws?id=43801 Confiscation of imported books under the Customs Act cannot rest on a bare reference to a prohibitory notification where the ban depends on the content of the publication. The authority must identify the specific offending words, signs or visible representations and explain how the particular books fall within the notification; otherwise, bald show-cause notices and non-speaking confiscation orders are defective. Because such action affects business rights and freedom of speech and expression, this specification is mandatory. On the stated facts, the absence of any identification of the offending material vitiated the confiscation, and the seizure was unsustainable. en-us Tue, 12 Jul 1994 00:00:00 +0530 Thu, 23 Nov 2017 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43801 Confiscation of imported books under the Customs Act cannot rest on a bare reference to a prohibitory notification where the ban depends on the content of the publication. The authority must identify the specific offending words, signs or visible representations and explain how the particular books fall within the notification; otherwise, bald show-cause notices and non-speaking confiscation orders are defective. Because such action affects business rights and freedom of speech and expression, this specification is mandatory. On the stated facts, the absence of any identification of the offending material vitiated the confiscation, and the seizure was unsustainable. Case-Laws Customs Tue, 12 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43801