https://www.taxtmi.com/caselaws?id=105848 Confiscation of medicinal goods under the Customs Act for alleged attempted export to Bangladesh was held unsustainable because the record did not establish an actual attempt to smuggle. The authorities relied on border-area smuggling trends and conjecture that the goods would have crossed the border if interception had not occurred, but the assessee produced purchase vouchers, a licence, and proof of a shop at Srinagar. In the absence of cogent supporting material, a charge of attempted export cannot rest on suspicion or general assumptions, and the confiscation was set aside. en-us Mon, 09 Nov 1998 00:00:00 +0530 Sat, 10 Mar 2012 11:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105848 Confiscation of medicinal goods under the Customs Act for alleged attempted export to Bangladesh was held unsustainable because the record did not establish an actual attempt to smuggle. The authorities relied on border-area smuggling trends and conjecture that the goods would have crossed the border if interception had not occurred, but the assessee produced purchase vouchers, a licence, and proof of a shop at Srinagar. In the absence of cogent supporting material, a charge of attempted export cannot rest on suspicion or general assumptions, and the confiscation was set aside. Case-Laws Customs Mon, 09 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105848