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    <title>2004 (8) TMI 541 - CESTAT, MUMBAI</title>
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    <description>Export confiscation cannot be sustained without a statutory prohibition or notification under the Customs Act, even if the goods bear a foreign stamp or marking. The shipping bill declaration that the goods were manufactured in India was treated as sufficient compliance with the export declaration requirement, and the absence of stamping on the fabrics themselves did not by itself establish a contravention of trade mark law. On the facts examined, the confiscation and penalty were held unjustified, and the export was not liable to penal consequences.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114375</link>
      <description>Export confiscation cannot be sustained without a statutory prohibition or notification under the Customs Act, even if the goods bear a foreign stamp or marking. The shipping bill declaration that the goods were manufactured in India was treated as sufficient compliance with the export declaration requirement, and the absence of stamping on the fabrics themselves did not by itself establish a contravention of trade mark law. On the facts examined, the confiscation and penalty were held unjustified, and the export was not liable to penal consequences.</description>
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      <pubDate>Fri, 06 Aug 2004 00:00:00 +0530</pubDate>
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