https://www.taxtmi.com/caselaws?id=114715 The Tribunal held that the penalty imposed on the appellants under Section 114(i) of the Customs Act was invalid as the goods had already been exported and could not be confiscated under Section 113. The confiscation order was deemed legally flawed, leading to the waiver of pre-deposit and stay of recovery for the appellants. The decision emphasized the necessity of ensuring legal validity in confiscation orders and penalties to avoid unjust outcomes. en-us Tue, 14 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 13:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114715 The Tribunal held that the penalty imposed on the appellants under Section 114(i) of the Customs Act was invalid as the goods had already been exported and could not be confiscated under Section 113. The confiscation order was deemed legally flawed, leading to the waiver of pre-deposit and stay of recovery for the appellants. The decision emphasized the necessity of ensuring legal validity in confiscation orders and penalties to avoid unjust outcomes. Case-Laws Customs Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114715