https://www.taxtmi.com/caselaws?id=45601 Excisable goods removed without payment of duty remain liable to confiscation and seizure even after transfer to a bona fide purchaser, because the statutory liability attaches to the offending goods themselves and is not defeated by change of ownership. The purchaser's innocence is irrelevant, and the confiscatory consequence is treated as absolute rather than dependent on mens rea. The seizure power is also valid, since the excise law incorporates customs seizure provisions to enable officers to seize goods reasonably believed to be liable to confiscation. The constitutional challenge fails because the power operates only on offending goods and serves revenue enforcement. en-us Tue, 13 Jun 1972 00:00:00 +0530 Mon, 12 Jul 2010 17:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45601 Excisable goods removed without payment of duty remain liable to confiscation and seizure even after transfer to a bona fide purchaser, because the statutory liability attaches to the offending goods themselves and is not defeated by change of ownership. The purchaser's innocence is irrelevant, and the confiscatory consequence is treated as absolute rather than dependent on mens rea. The seizure power is also valid, since the excise law incorporates customs seizure provisions to enable officers to seize goods reasonably believed to be liable to confiscation. The constitutional challenge fails because the power operates only on offending goods and serves revenue enforcement. Case-Laws Central Excise Tue, 13 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45601