https://www.taxtmi.com/caselaws?id=91062 Goods exported with the prescribed declaration were not treated as prohibited goods merely because of an alleged mismatch in description and sample analysis. The repealed Export (Control) Order could not support confiscation when the shipping bills were filed, and compliance with the declaration requirement under foreign exchange law did not by itself make the goods prohibited for customs purposes. On that footing, confiscation under the Customs Act was not attracted and no penalty could be sustained on the same basis. en-us Fri, 07 Feb 1997 00:00:00 +0530 Thu, 13 Oct 2011 15:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91062 Goods exported with the prescribed declaration were not treated as prohibited goods merely because of an alleged mismatch in description and sample analysis. The repealed Export (Control) Order could not support confiscation when the shipping bills were filed, and compliance with the declaration requirement under foreign exchange law did not by itself make the goods prohibited for customs purposes. On that footing, confiscation under the Customs Act was not attracted and no penalty could be sustained on the same basis. Case-Laws Customs Fri, 07 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91062