https://www.taxtmi.com/caselaws?id=213101 Liability to confiscation of export goods under Section 113(d) of the Customs Act depends on a factual finding that there was an actual attempt to export the goods; clauses (e) and (i) were held inapplicable where the parcel had not been brought into a customs area for export and no shipping bill had been filed. The Tribunal therefore remitted the matter for fresh examination of the confiscation issue, including the role of the courier and consignor, and directed a speaking order on redemption and re-export. It also noted that redemption under Section 125 may still be considered if confiscation is ultimately sustained, and that a criminal court's release direction does not bar customs from imposing redemption fine. en-us Fri, 24 Jun 2011 00:00:00 +0530 Wed, 12 Jun 2013 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213101 Liability to confiscation of export goods under Section 113(d) of the Customs Act depends on a factual finding that there was an actual attempt to export the goods; clauses (e) and (i) were held inapplicable where the parcel had not been brought into a customs area for export and no shipping bill had been filed. The Tribunal therefore remitted the matter for fresh examination of the confiscation issue, including the role of the courier and consignor, and directed a speaking order on redemption and re-export. It also noted that redemption under Section 125 may still be considered if confiscation is ultimately sustained, and that a criminal court's release direction does not bar customs from imposing redemption fine. Case-Laws Customs Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213101