https://www.taxtmi.com/caselaws?id=117118 Search and seizure under section 105 of the Customs Act must comply with statutory limits and procedural safeguards; the record did not show that the BSF party acted under proper authorisation or in accordance with applicable criminal procedure requirements. Confiscation under section 113(b) and section 113(d) requires proof of an act proximate to export, beyond mere preparation; goods found in a shop premises in India, without concrete steps showing movement towards export to Bangladesh, did not satisfy that test. As no legally sustainable attempt to export was established, the confiscation failed and the penalty under section 114 could not stand. en-us Wed, 05 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 14:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117118 Search and seizure under section 105 of the Customs Act must comply with statutory limits and procedural safeguards; the record did not show that the BSF party acted under proper authorisation or in accordance with applicable criminal procedure requirements. Confiscation under section 113(b) and section 113(d) requires proof of an act proximate to export, beyond mere preparation; goods found in a shop premises in India, without concrete steps showing movement towards export to Bangladesh, did not satisfy that test. As no legally sustainable attempt to export was established, the confiscation failed and the penalty under section 114 could not stand. Case-Laws Customs Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117118