https://www.taxtmi.com/caselaws?id=73527 Liability to confiscation and personal penalty under the Customs Act arises once goods are attempted to be exported in breach of law, and that liability is not wiped out by the grant of a Let Export order. A retracted inculpatory statement may still be relied on where it is voluntary and corroborated by independent material; here, the admission that the goods were meant for South Africa was supported by shipping evidence, so the attempted illegal export was proved and confiscation was sustained. The redemption fine and personal penalty were, however, moderated after considering the nature and value of the goods and the circumstances bearing on quantum. en-us Wed, 29 Jul 1987 00:00:00 +0530 Wed, 01 Jun 2011 16:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73527 Liability to confiscation and personal penalty under the Customs Act arises once goods are attempted to be exported in breach of law, and that liability is not wiped out by the grant of a Let Export order. A retracted inculpatory statement may still be relied on where it is voluntary and corroborated by independent material; here, the admission that the goods were meant for South Africa was supported by shipping evidence, so the attempted illegal export was proved and confiscation was sustained. The redemption fine and personal penalty were, however, moderated after considering the nature and value of the goods and the circumstances bearing on quantum. Case-Laws Customs Wed, 29 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73527