https://www.taxtmi.com/caselaws?id=237908 The High Court found that the first respondent was required to declare foreign currency when leaving India as per FEMA and its Regulations. The absolute confiscation of the currency under Section 113(d) of the Customs Act was deemed justified, as the Customs Act includes provisions on goods attempted to be exported contrary to law. The Tribunal's order was set aside, confirming the adjudicating authority's decision. The first respondent was given the liberty to seek remedies under FEMA. en-us Thu, 26 Sep 2013 00:00:00 +0530 Mon, 01 Sep 2014 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237908 The High Court found that the first respondent was required to declare foreign currency when leaving India as per FEMA and its Regulations. The absolute confiscation of the currency under Section 113(d) of the Customs Act was deemed justified, as the Customs Act includes provisions on goods attempted to be exported contrary to law. The Tribunal's order was set aside, confirming the adjudicating authority's decision. The first respondent was given the liberty to seek remedies under FEMA. Case-Laws FEMA Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237908