https://www.taxtmi.com/caselaws?id=46395 Goods liable to confiscation under customs law may be seized even after customs clearance, because clearance is treated as conditional and does not bar later confiscation proceedings. Delay or imperfect disclosure of reasons for seizure under Section 181 does not automatically invalidate the seizure where the statutory requirement is otherwise met. Documents connected with the seized goods may lawfully be retained for adjudication and pending customs proceedings. A confiscatory customs provision enacted to enforce import restrictions was treated as punitive in character and not as direct infringement of property or trade rights, and was not regarded as acquisition or requisition under Article 31. en-us Tue, 12 Apr 1960 00:00:00 +0530 Sat, 17 Jul 2010 15:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46395 Goods liable to confiscation under customs law may be seized even after customs clearance, because clearance is treated as conditional and does not bar later confiscation proceedings. Delay or imperfect disclosure of reasons for seizure under Section 181 does not automatically invalidate the seizure where the statutory requirement is otherwise met. Documents connected with the seized goods may lawfully be retained for adjudication and pending customs proceedings. A confiscatory customs provision enacted to enforce import restrictions was treated as punitive in character and not as direct infringement of property or trade rights, and was not regarded as acquisition or requisition under Article 31. Case-Laws Customs Tue, 12 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46395