https://www.taxtmi.com/caselaws?id=89709 Confiscation under Section 113(d) of the Customs Act requires both valid notice and an attempted export that is contrary to a legal prohibition. Where no written notice was issued for confiscation on the misdeclaration basis, the earlier waiver of notice did not cover the new ground later adopted. On the merits, the goods were held to fall within an exception to the export restriction, subject only to compliance with a procedural condition, so the export was not prohibited. Misdescription in the shipping bill alone did not justify confiscation, and the penalty also failed once confiscation was unsustainable. en-us Fri, 06 Dec 1996 00:00:00 +0530 Thu, 29 Sep 2011 11:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89709 Confiscation under Section 113(d) of the Customs Act requires both valid notice and an attempted export that is contrary to a legal prohibition. Where no written notice was issued for confiscation on the misdeclaration basis, the earlier waiver of notice did not cover the new ground later adopted. On the merits, the goods were held to fall within an exception to the export restriction, subject only to compliance with a procedural condition, so the export was not prohibited. Misdescription in the shipping bill alone did not justify confiscation, and the penalty also failed once confiscation was unsustainable. Case-Laws Customs Fri, 06 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89709