https://www.taxtmi.com/caselaws?id=108292 The appellate tribunal set aside the confiscation of Urad Dal and penalties imposed on the appellant for attempted illegal export to Nepal under the Customs Act, 1962. The tribunal found discrepancies in the evidence, ruling that the truck was not intended for illegal export. The appeal was allowed, providing consequential relief to the appellant and leading to the release of the confiscated truck. The judgment underscores the importance of thorough evidence examination and independent scrutiny in cases of alleged illegal exports, emphasizing the necessity of clear and substantiated evidence for confiscation and penalties under the Customs Act. en-us Fri, 11 Oct 2002 00:00:00 +0530 Tue, 13 Feb 2018 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108292 The appellate tribunal set aside the confiscation of Urad Dal and penalties imposed on the appellant for attempted illegal export to Nepal under the Customs Act, 1962. The tribunal found discrepancies in the evidence, ruling that the truck was not intended for illegal export. The appeal was allowed, providing consequential relief to the appellant and leading to the release of the confiscated truck. The judgment underscores the importance of thorough evidence examination and independent scrutiny in cases of alleged illegal exports, emphasizing the necessity of clear and substantiated evidence for confiscation and penalties under the Customs Act. Case-Laws Customs Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108292