https://www.taxtmi.com/caselaws?id=108956 The judgment upheld the confiscation of 400 cartons of phensedyl cough linctus valued at Rs. 6,26,704 under Section 113(b) of the Customs Act, 1962, due to an attempted illegal export to Bangladesh. Personal penalties were imposed on various individuals and entities under Section 114 of the Act, with some penalties upheld and others set aside by the Tribunal. The decision was based on evidence indicating an intention to smuggle the goods, leading to the affirmation of confiscation and penalties in part. en-us Fri, 11 Apr 2003 00:00:00 +0530 Thu, 05 Apr 2012 11:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108956 The judgment upheld the confiscation of 400 cartons of phensedyl cough linctus valued at Rs. 6,26,704 under Section 113(b) of the Customs Act, 1962, due to an attempted illegal export to Bangladesh. Personal penalties were imposed on various individuals and entities under Section 114 of the Act, with some penalties upheld and others set aside by the Tribunal. The decision was based on evidence indicating an intention to smuggle the goods, leading to the affirmation of confiscation and penalties in part. Case-Laws Customs Fri, 11 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108956