https://www.taxtmi.com/caselaws?id=152270 Confiscation under Section 113B of the Customs Act requires evidence linking the goods to an intended movement towards a foreign destination. Goods intercepted away from the Bangladesh border, together with a local purchase claim and challan, did not establish attempted export to Bangladesh, and a bare statement without corroboration was insufficient. On these facts, the statutory basis for confiscation was not made out, so the confiscation and the consequential penalty were set aside. en-us Thu, 17 Sep 2009 00:00:00 +0530 Fri, 28 Jun 2013 15:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152270 Confiscation under Section 113B of the Customs Act requires evidence linking the goods to an intended movement towards a foreign destination. Goods intercepted away from the Bangladesh border, together with a local purchase claim and challan, did not establish attempted export to Bangladesh, and a bare statement without corroboration was insufficient. On these facts, the statutory basis for confiscation was not made out, so the confiscation and the consequential penalty were set aside. Case-Laws Customs Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152270