Court Rules Bags Seized Inside Factory; Duty Payable Only Upon Clearance, No Intent to Evade Duty Found.

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....Clandestine removal - Bags and Soft Luggage items - bags were not seized from outside the factory premises or during transit and that were seized from the factory premises - duty is payable only at the time of clearance of goods from the factory and addressing presumptions that they were not accounted with intent to clear without payment of duty is not tenable in law.....