https://www.taxtmi.com/caselaws?id=772439 CESTAT NEW DELHI held that goods seized by customs authorities remain liable for confiscation even when they go missing from respondent's custody during adjudication proceedings. The tribunal rejected the Commissioner's decision not to confiscate missing fabric rolls, ruling that liability for confiscation does not extinguish due to respondent's negligence or diversion of goods while in their safe custody. The court confirmed re-determination of transaction values and differential duty demand but set aside the order regarding missing goods. Matter remanded to Commissioner to determine redemption fine and penalties for the lost fabric rolls that were originally seized and liable for confiscation. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772439 CESTAT NEW DELHI held that goods seized by customs authorities remain liable for confiscation even when they go missing from respondent's custody during adjudication proceedings. The tribunal rejected the Commissioner's decision not to confiscate missing fabric rolls, ruling that liability for confiscation does not extinguish due to respondent's negligence or diversion of goods while in their safe custody. The court confirmed re-determination of transaction values and differential duty demand but set aside the order regarding missing goods. Matter remanded to Commissioner to determine redemption fine and penalties for the lost fabric rolls that were originally seized and liable for confiscation. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772439