https://www.taxtmi.com/caselaws?id=124976 Non-compliance with the mandatory requirements of Chapter IVB of the Customs Act, 1962 renders specified goods liable to confiscation under Section 113(1), even where actual intent to export is not proved. Chapter IVB operates as a special preventive regime to curb illegal export and facilitate detection of specified goods; Section 11J requires the prescribed intimation and compliance, and breach of those requirements attracts confiscation. The tribunal treated the appellant's shifting explanation about the silver and later reliance on an amnesty scheme as supporting the conclusion that the goods were not satisfactorily explained. The contravention was substantive, not merely technical, and the penalty was held to be valid and not excessive. en-us Fri, 26 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 17:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124976 Non-compliance with the mandatory requirements of Chapter IVB of the Customs Act, 1962 renders specified goods liable to confiscation under Section 113(1), even where actual intent to export is not proved. Chapter IVB operates as a special preventive regime to curb illegal export and facilitate detection of specified goods; Section 11J requires the prescribed intimation and compliance, and breach of those requirements attracts confiscation. The tribunal treated the appellant's shifting explanation about the silver and later reliance on an amnesty scheme as supporting the conclusion that the goods were not satisfactorily explained. The contravention was substantive, not merely technical, and the penalty was held to be valid and not excessive. Case-Laws Customs Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124976