https://www.taxtmi.com/caselaws?id=103813 Absolute confiscation of Indian-origin urea alleged to have been attempted for illegal export to Nepal was not sustained because the authorities failed to conclusively prove export intent. The goods were intercepted about 5 kilometres from the border road, and the route taken by the truck and the alleged consignee's absence were found insufficient on their own to establish smuggling. The explanation that the goods were destined for Kharibari was supported by challans and related documents, so the benefit of doubt was extended and confiscation was set aside. en-us Tue, 11 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103813 Absolute confiscation of Indian-origin urea alleged to have been attempted for illegal export to Nepal was not sustained because the authorities failed to conclusively prove export intent. The goods were intercepted about 5 kilometres from the border road, and the route taken by the truck and the alleged consignee's absence were found insufficient on their own to establish smuggling. The explanation that the goods were destined for Kharibari was supported by challans and related documents, so the benefit of doubt was extended and confiscation was set aside. Case-Laws Customs Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103813