No Evidence for Unrecorded Goods: Section 111(g) Confiscation Unlawful Without Proof Against Appointed Custodian.

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....Incorrect import manifest - There is no doubt that goods have been unloaded, whether inadvertently or otherwise, but there is no allegation that these were not inventorised in the records of the duly appointed custodian. In the absence of any such evidence, invoking of section 111(g) for confiscation is not in accordance with law - AT....