https://www.taxtmi.com/caselaws?id=783542 Confiscated cigarette packets that did not satisfy the mandatory packaging and labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008 could not be released for domestic sale after the 29.03.2017 circular, which required non-compliant cigarettes to be destroyed. Because the goods were incapable of lawful release, the successful bidder's failure to pay the balance auction amount did not justify forfeiture of sums already deposited. The retained auction amounts were held refundable, and interest was payable at 6% per annum, with the department directed to refund the deposits. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783542 Confiscated cigarette packets that did not satisfy the mandatory packaging and labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008 could not be released for domestic sale after the 29.03.2017 circular, which required non-compliant cigarettes to be destroyed. Because the goods were incapable of lawful release, the successful bidder's failure to pay the balance auction amount did not justify forfeiture of sums already deposited. The retained auction amounts were held refundable, and interest was payable at 6% per annum, with the department directed to refund the deposits. Case-Laws Customs Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783542