https://www.taxtmi.com/caselaws?id=52669 Goods intercepted without original transport and clearance documents were liable to confiscation because compliance is tested at the time of movement, and later production of the originals did not cure the prior breach of mandatory excise procedure. The contravention was not treated as a mere technical lapse. Redemption fine remained permissible even after provisional release, and penalty was also sustained, since confiscability had already arisen. The appellate relief was therefore found unsustainable, and the adjudicating authority's order was restored. en-us Wed, 21 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 11:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52669 Goods intercepted without original transport and clearance documents were liable to confiscation because compliance is tested at the time of movement, and later production of the originals did not cure the prior breach of mandatory excise procedure. The contravention was not treated as a mere technical lapse. Redemption fine remained permissible even after provisional release, and penalty was also sustained, since confiscability had already arisen. The appellate relief was therefore found unsustainable, and the adjudicating authority's order was restored. Case-Laws Central Excise Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52669