https://www.taxtmi.com/caselaws?id=46920 Property cannot be treated as confiscated unless the competent authority expressly orders confiscation in clear and unequivocal terms. An observation that seized currency is liable to confiscation under the Foreign Exchange Regulation Act, 1973 does not by itself effect confiscation, especially where the order itself states that no confiscation order was passed. Because confiscation is penal and deprivation of property requires authority of law, ambiguity must operate against the Revenue. On that reasoning, the seized currency was held not to have been confiscated and refund was due, without interest for the earlier period. en-us Tue, 16 Dec 2003 00:00:00 +0530 Sat, 07 Apr 2012 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46920 Property cannot be treated as confiscated unless the competent authority expressly orders confiscation in clear and unequivocal terms. An observation that seized currency is liable to confiscation under the Foreign Exchange Regulation Act, 1973 does not by itself effect confiscation, especially where the order itself states that no confiscation order was passed. Because confiscation is penal and deprivation of property requires authority of law, ambiguity must operate against the Revenue. On that reasoning, the seized currency was held not to have been confiscated and refund was due, without interest for the earlier period. Case-Laws Customs Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46920