Confiscation of Goods Not Allowed Through Reclassification; Authorities Cannot Allege Mala Fide Intentions for Different Interpretations.

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....Confiscation - Determination of classification - It is the settled position of law that in cases where classification of goods is involved, confiscation by re-classifying the same is not possible, that too alleging mala fide intention, since, the same amounts to a different view adopted by the authorities. - AT....