https://www.taxtmi.com/caselaws?id=43806 The Supreme Court upheld the lower courts' decisions in a case involving the interpretation of Section 123 of the Customs Act, 1962. Despite the invalid notice under Section 110(2), the Court affirmed the legality of the confiscation order, emphasizing the distinction between seizure and confiscation. The Court clarified that non-compliance with the notice requirement did not affect the applicability of Section 123, which shifts the burden of proof for smuggled goods. The appellant's appeal was dismissed, and they were directed to bear the costs, providing clarity on the procedural aspects of the Customs Act. en-us Mon, 18 Jul 1994 00:00:00 +0530 Fri, 31 Aug 2018 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43806 The Supreme Court upheld the lower courts' decisions in a case involving the interpretation of Section 123 of the Customs Act, 1962. Despite the invalid notice under Section 110(2), the Court affirmed the legality of the confiscation order, emphasizing the distinction between seizure and confiscation. The Court clarified that non-compliance with the notice requirement did not affect the applicability of Section 123, which shifts the burden of proof for smuggled goods. The appellant's appeal was dismissed, and they were directed to bear the costs, providing clarity on the procedural aspects of the Customs Act. Case-Laws Customs Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43806