https://www.taxtmi.com/caselaws?id=44976 The court dismissed the writ petition challenging a customs order confiscating goods and imposing a penalty under the Customs Act. The petitioner failed to prove ownership of the goods and challenge the basis for confiscation. The Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) was not made a party to the petition, raising procedural issues. The court discussed burden of proof in seizure cases, retrospective application of notifications on prohibited goods, reasonable belief for confiscation, and the officer's discretionary power. Ultimately, the court found no grounds for relief under Article 226 of the Constitution of India and dismissed the petition. en-us Thu, 23 Apr 1998 00:00:00 +0530 Wed, 07 Jul 2010 14:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44976 The court dismissed the writ petition challenging a customs order confiscating goods and imposing a penalty under the Customs Act. The petitioner failed to prove ownership of the goods and challenge the basis for confiscation. The Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) was not made a party to the petition, raising procedural issues. The court discussed burden of proof in seizure cases, retrospective application of notifications on prohibited goods, reasonable belief for confiscation, and the officer's discretionary power. Ultimately, the court found no grounds for relief under Article 226 of the Constitution of India and dismissed the petition. Case-Laws Customs Thu, 23 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44976