https://www.taxtmi.com/caselaws?id=45124 Confiscation of goods under section 7(3) of the Land Customs Act is legally sustainable only as a consequence of conviction. Where the conviction and sentence are set aside, the foundation for confiscation disappears and the court lacks jurisdiction to maintain the confiscation order independently. On that basis, the confiscation order was held illegal and without jurisdiction and was set aside in favour of the appellant. en-us Wed, 25 Nov 1953 00:00:00 +0530 Thu, 08 Jul 2010 16:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45124 Confiscation of goods under section 7(3) of the Land Customs Act is legally sustainable only as a consequence of conviction. Where the conviction and sentence are set aside, the foundation for confiscation disappears and the court lacks jurisdiction to maintain the confiscation order independently. On that basis, the confiscation order was held illegal and without jurisdiction and was set aside in favour of the appellant. Case-Laws Customs Wed, 25 Nov 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45124