https://www.taxtmi.com/caselaws?id=99710 Goods found near the Nepal border without proper invoices or credible supporting documents were treated as having crossed the stage of preparation and entered a proximate course of illegal export, so confiscation under Customs law was attracted. Railway receipts and Railways Act delivery provisions did not establish title against Customs seizure where the goods were treated as smuggled or attempted to be smuggled out, and the appellant failed to prove real ownership. Penalties remained justified in principle, but the quantum was reduced on the facts, leaving confiscation and liability intact while moderating the monetary burden. en-us Mon, 28 Feb 2000 00:00:00 +0530 Sat, 28 Jan 2012 13:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99710 Goods found near the Nepal border without proper invoices or credible supporting documents were treated as having crossed the stage of preparation and entered a proximate course of illegal export, so confiscation under Customs law was attracted. Railway receipts and Railways Act delivery provisions did not establish title against Customs seizure where the goods were treated as smuggled or attempted to be smuggled out, and the appellant failed to prove real ownership. Penalties remained justified in principle, but the quantum was reduced on the facts, leaving confiscation and liability intact while moderating the monetary burden. Case-Laws Customs Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99710