https://www.taxtmi.com/caselaws?id=82874 Customs officers cannot invoke the Customs Act to act on a mere Central Excise violation unless the Customs Act is independently attracted on proved facts. The limited extension of Customs Act provisions under the relevant excise notification serves procedural purposes and does not authorise seizure or confiscation for an infraction committed in another excise jurisdiction. Where the record does not establish an attempted illegal export, confiscation and penalty under sections 113 and 114 of the Customs Act are unsustainable. The impugned order was set aside and release of the goods was directed. en-us Fri, 05 May 1989 00:00:00 +0530 Thu, 07 Jul 2011 18:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82874 Customs officers cannot invoke the Customs Act to act on a mere Central Excise violation unless the Customs Act is independently attracted on proved facts. The limited extension of Customs Act provisions under the relevant excise notification serves procedural purposes and does not authorise seizure or confiscation for an infraction committed in another excise jurisdiction. Where the record does not establish an attempted illegal export, confiscation and penalty under sections 113 and 114 of the Customs Act are unsustainable. The impugned order was set aside and release of the goods was directed. Case-Laws Customs Fri, 05 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82874