https://www.taxtmi.com/caselaws?id=786881 Confiscation of intercepted peas and the vehicle is justified where goods are seized at unauthorized entry points without import or ownership documentation and occupants disavow connection; sale proceeds from perishable goods are to be apportioned to the State. Penalty against a person who was not contemporaneously identified or intercepted but asserted ownership belatedly may be sustained on account of delay, yet reduced on proportionality grounds to reflect lack of immediate attribution, resulting in partial relief to the claimant. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786881 Confiscation of intercepted peas and the vehicle is justified where goods are seized at unauthorized entry points without import or ownership documentation and occupants disavow connection; sale proceeds from perishable goods are to be apportioned to the State. Penalty against a person who was not contemporaneously identified or intercepted but asserted ownership belatedly may be sustained on account of delay, yet reduced on proportionality grounds to reflect lack of immediate attribution, resulting in partial relief to the claimant. Case-Laws Customs Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786881