https://www.taxtmi.com/caselaws?id=103712 A finding of attempted illicit export cannot be sustained on interception of goods alone where the transport route was also the route to the appellants' shops and the purchase documents were not disputed. The record contained no independent evidence of any actual attempt to export the grocery goods to Bangladesh, so the inference of illegal export was unsupported. The confiscation and penalties were therefore set aside, and consequential relief followed. en-us Fri, 12 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 13:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103712 A finding of attempted illicit export cannot be sustained on interception of goods alone where the transport route was also the route to the appellants' shops and the purchase documents were not disputed. The record contained no independent evidence of any actual attempt to export the grocery goods to Bangladesh, so the inference of illegal export was unsupported. The confiscation and penalties were therefore set aside, and consequential relief followed. Case-Laws Customs Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103712