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2016 (11) TMI 1432 - HC - CustomsInterpretation of the word 'offence' - Held that: - confiscation proceedings are not the same as that of adjudication proceedings of an offence. Only by a statute, the conduct of a human being can be declared as an “offence” and so long as it is not so declared, it may not be proper for one to use the expression ‘offence’ - We find from the order of the Tribunal that the Tribunal is using the expression ‘offence’ in the place of confiscation proceedings, we hope that the Tribunal will henceforth bear the distinction between the two in mind. For purposes of confiscation of goods, their physical availability is not required - appeal dismissed - decided against appellant.
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