https://www.taxtmi.com/caselaws?id=95435 Export confiscation under Section 113 of the Customs Act is sustainable only when the statutory conditions are met; a mere mismatch in declared composition does not, by itself, attract confiscation where the goods are neither prohibited nor exported under a claim for drawback. On that reasoning, the proposed confiscation could not be maintained and the penalty also failed. The document states that the appeal succeeded and the impugned order was set aside. en-us Tue, 23 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 13:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95435 Export confiscation under Section 113 of the Customs Act is sustainable only when the statutory conditions are met; a mere mismatch in declared composition does not, by itself, attract confiscation where the goods are neither prohibited nor exported under a claim for drawback. On that reasoning, the proposed confiscation could not be maintained and the penalty also failed. The document states that the appeal succeeded and the impugned order was set aside. Case-Laws Customs Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95435