https://www.taxtmi.com/caselaws?id=50820 Confiscation of non-notified foreign-origin goods could not be sustained on suspicion, cash purchase, or incomplete documentation alone; the Department had to establish unlawful importation with substantive evidence, so confiscation of those goods was set aside. Watches covered by Section 123 of the Customs Act, 1962 required fresh examination because the Tribunal considered the matter not finally concluded on the existing record, and the issue was remanded for de novo adjudication. As the confiscation order was partly unsustainable and the watches were remanded, the penalty orders were also set aside, with penalty left open to be reconsidered after the remanded proceedings. en-us Thu, 08 Nov 2001 00:00:00 +0530 Thu, 09 Sep 2010 10:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50820 Confiscation of non-notified foreign-origin goods could not be sustained on suspicion, cash purchase, or incomplete documentation alone; the Department had to establish unlawful importation with substantive evidence, so confiscation of those goods was set aside. Watches covered by Section 123 of the Customs Act, 1962 required fresh examination because the Tribunal considered the matter not finally concluded on the existing record, and the issue was remanded for de novo adjudication. As the confiscation order was partly unsustainable and the watches were remanded, the penalty orders were also set aside, with penalty left open to be reconsidered after the remanded proceedings. Case-Laws Customs Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50820