https://www.taxtmi.com/caselaws?id=72468 Carrying Indian and foreign currency to a foreign-going vessel for delivery to a crew member was treated as part of a clandestine export operation, bringing the goods within the customs area for export and amounting to attempted export under the Customs Act. The customs statement was relied on as admissible in the absence of satisfactory rebuttal, and the surrounding circumstances-late-night apprehension at the port jetty, intended delivery before sailing, and expected commission-supported the inference of export intent. On that basis, confiscation was sustained and the personal penalty followed. en-us Mon, 10 Feb 1986 00:00:00 +0530 Thu, 19 May 2011 17:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72468 Carrying Indian and foreign currency to a foreign-going vessel for delivery to a crew member was treated as part of a clandestine export operation, bringing the goods within the customs area for export and amounting to attempted export under the Customs Act. The customs statement was relied on as admissible in the absence of satisfactory rebuttal, and the surrounding circumstances-late-night apprehension at the port jetty, intended delivery before sailing, and expected commission-supported the inference of export intent. On that basis, confiscation was sustained and the personal penalty followed. Case-Laws Customs Mon, 10 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72468