https://www.taxtmi.com/caselaws?id=794584 Customs seizure, confiscation and penalties fail where the show cause notice is issued beyond the limitation period running from the initial seizure and no valid extension is granted. A seizure requires pre-existing objective material and an independently recorded reason to believe; custody taken merely pursuant to another agency's action is insufficient. The burden of proof for notified goods does not shift unless foreign origin is first established. Retracted and uncorroborated custodial police statements cannot support adverse findings. Evidence supporting ancestral ownership, unrebutted by cogent departmental material, establishes licit possession. Without proof of importation, foreign origin or prohibition, confiscation and consequential penalties are unsustainable. en-us Thu, 02 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794584 Customs seizure, confiscation and penalties fail where the show cause notice is issued beyond the limitation period running from the initial seizure and no valid extension is granted. A seizure requires pre-existing objective material and an independently recorded reason to believe; custody taken merely pursuant to another agency's action is insufficient. The burden of proof for notified goods does not shift unless foreign origin is first established. Retracted and uncorroborated custodial police statements cannot support adverse findings. Evidence supporting ancestral ownership, unrebutted by cogent departmental material, establishes licit possession. Without proof of importation, foreign origin or prohibition, confiscation and consequential penalties are unsustainable. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794584