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Ashok Kumar Agarwal vs Collector Of C. Ex. on 19 August, 1988 cites

Asstt. Collector Of Customs vs Charan Das Malhotra on 19 February, 1971

10. The Punjab & Haryana High Court in the case of Munilal v. Collector of Central Excise, Chandigarh (AIR 1975 Punjab & Haryana 130) also referred to the Supreme Court decision in Charan Das Malhotra case and observed "When the provisions contained in the proviso to Sub-section (1) of Section 110, Clause (a) of Section 124, and Sub-section (2) of Section 126 of the Act are looked at, it cannot be gainsaid that adjudication of confiscation of goods can be recorded even without seizure of the goods."
Supreme Court of India Cites 18 - Cited by 90 - J M Shelat - Full Document
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