https://www.taxtmi.com/caselaws?id=105281 Confiscation of grocery items and personal penalties were found unjustified where customs relied only on proximity to the Indo-Bangladesh border to allege intended export. The shops were licensed and located beyond the interception point, which was on the regular route to the shops, and no recorded statement of the boatman linked the goods to Bangladesh. Mere delay in claiming the goods did not shift the burden to the importers, and the material on record did not establish an export intention. The confiscation and penalties were therefore set aside. en-us Mon, 27 Aug 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105281 Confiscation of grocery items and personal penalties were found unjustified where customs relied only on proximity to the Indo-Bangladesh border to allege intended export. The shops were licensed and located beyond the interception point, which was on the regular route to the shops, and no recorded statement of the boatman linked the goods to Bangladesh. Mere delay in claiming the goods did not shift the burden to the importers, and the material on record did not establish an export intention. The confiscation and penalties were therefore set aside. Case-Laws Customs Mon, 27 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105281