https://www.taxtmi.com/caselaws?id=99302 Export goods were held not liable to confiscation or penalty merely because they were not manufactured by the supporting manufacturer, since the DEEC book did not name that manufacturer and no express policy or statutory requirement was shown. Alleged overvaluation of the export goods also did not, by itself, establish contravention of foreign exchange law or make the export prohibited under the Customs Act; the consequent confiscation provision therefore did not apply. The appeal was allowed and the confiscation and penalty orders were set aside with consequential relief. en-us Mon, 20 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 18:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99302 Export goods were held not liable to confiscation or penalty merely because they were not manufactured by the supporting manufacturer, since the DEEC book did not name that manufacturer and no express policy or statutory requirement was shown. Alleged overvaluation of the export goods also did not, by itself, establish contravention of foreign exchange law or make the export prohibited under the Customs Act; the consequent confiscation provision therefore did not apply. The appeal was allowed and the confiscation and penalty orders were set aside with consequential relief. Case-Laws Customs Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99302