https://www.taxtmi.com/caselaws?id=53666 Goods removed clandestinely without payment of duty remained liable to confiscation and redemption fine because the invoices were found to camouflage removal and the excess stock was admitted as unaccounted. Provisional release of the goods did not bar imposition of redemption fine where confiscation was otherwise justified. The penalty was also sustained because the non-payment of duty was treated as intentional clandestine removal, and duty was paid only after detection by officers. The commentary thus states that deliberate evasion supports both confiscation-related consequences and penal action. en-us Wed, 17 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 15:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53666 Goods removed clandestinely without payment of duty remained liable to confiscation and redemption fine because the invoices were found to camouflage removal and the excess stock was admitted as unaccounted. Provisional release of the goods did not bar imposition of redemption fine where confiscation was otherwise justified. The penalty was also sustained because the non-payment of duty was treated as intentional clandestine removal, and duty was paid only after detection by officers. The commentary thus states that deliberate evasion supports both confiscation-related consequences and penal action. Case-Laws Central Excise Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53666