https://www.taxtmi.com/caselaws?id=45118 A customs show cause notice for confiscation and penalty was treated as premature where the imported goods were covered by a governmental exemption for distribution to the poor and needy, and the record did not support an inference of diversion for the 47 bales in the petitioner's custody. Allegations that five bales were recovered from a third-party shop required separate enquiry and could not be ined on the writ record. A later demurrage demand was also held unsustainable because the port tariff provisions did not permit recovery merely on the basis of subsequent customs allegations, and no express statutory basis existed for the claim. The remaining goods were directed to be distributed under supervision, with return of the guarantee amount after compliance. en-us Tue, 19 Aug 1980 00:00:00 +0530 Thu, 08 Jul 2010 14:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45118 A customs show cause notice for confiscation and penalty was treated as premature where the imported goods were covered by a governmental exemption for distribution to the poor and needy, and the record did not support an inference of diversion for the 47 bales in the petitioner's custody. Allegations that five bales were recovered from a third-party shop required separate enquiry and could not be ined on the writ record. A later demurrage demand was also held unsustainable because the port tariff provisions did not permit recovery merely on the basis of subsequent customs allegations, and no express statutory basis existed for the claim. The remaining goods were directed to be distributed under supervision, with return of the guarantee amount after compliance. Case-Laws Customs Tue, 19 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45118