https://www.taxtmi.com/caselaws?id=54550 The Tribunal upheld the confiscation of goods under Section 111(d) of the Customs Act, 1962, deeming "Undenatured Ethyl Alcohol" as overproof whisky subject to confiscation. The interpretation of the goods as concentrates of alcoholic beverages was crucial, leading to the dismissal of the appellants' argument. The Tribunal clarified the applicability of Section 111(d) to the goods and addressed ownership and duty payment, ultimately granting the appellants a refund for excess payments while affirming the confiscation decision. en-us Thu, 15 Sep 2005 00:00:00 +0530 Wed, 20 Oct 2010 17:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54550 The Tribunal upheld the confiscation of goods under Section 111(d) of the Customs Act, 1962, deeming "Undenatured Ethyl Alcohol" as overproof whisky subject to confiscation. The interpretation of the goods as concentrates of alcoholic beverages was crucial, leading to the dismissal of the appellants' argument. The Tribunal clarified the applicability of Section 111(d) to the goods and addressed ownership and duty payment, ultimately granting the appellants a refund for excess payments while affirming the confiscation decision. Case-Laws Customs Thu, 15 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54550