#confiscation of vehicle

CESTAT Kolkata ruled that the Revenue failed to discharge its burden under Section 123 of the Customs Act to establish the foreign origin of seized peas, leading to the quashing of confiscation and penalty. The judgment reinforces that confiscation under the Customs Act requires strict proof of foreign origin, not mere suspicion.

MP High Court rules that confiscation of vehicles under Section 34(2) of the M.P. Excise Act violates the presumption of innocence, as it can only follow a criminal conviction. The judgment sets a binding precedent, declaring Section 47-A ultra vires and protecting accused from asset seizure during trial pendency.