https://www.taxtmi.com/caselaws?id=44493 The confiscation scheme under the Central Excises and Salt Act, 1944 was read as allowing seizure of factory plant and machinery before adjudication where excisable goods were linked to clandestine production and removal. Section 33 governs adjudication of confiscation, Rule 209 expressly extends confiscation to land, building, plant and machinery where the prescribed facts exist and the duty threshold is met, and Section 110 of the Customs Act, 1962 permits seizure where goods are believed liable to confiscation. On that basis, seizure pending confiscation proceedings was treated as within statutory power, and authorities dealing with immovable property were found inapplicable on the facts. en-us Fri, 12 Jul 1996 00:00:00 +0530 Sat, 26 Jun 2010 15:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44493 The confiscation scheme under the Central Excises and Salt Act, 1944 was read as allowing seizure of factory plant and machinery before adjudication where excisable goods were linked to clandestine production and removal. Section 33 governs adjudication of confiscation, Rule 209 expressly extends confiscation to land, building, plant and machinery where the prescribed facts exist and the duty threshold is met, and Section 110 of the Customs Act, 1962 permits seizure where goods are believed liable to confiscation. On that basis, seizure pending confiscation proceedings was treated as within statutory power, and authorities dealing with immovable property were found inapplicable on the facts. Case-Laws Customs Fri, 12 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44493