https://www.taxtmi.com/caselaws?id=240175 Exported goods could not be treated as prohibited on the basis of Rule 31 of the Standards of Weight and Measures (Packaged Commodity) Rules, 1997 where no specific foreign legal prohibition was proved and the alleged import restriction was only assumed. In any event, Rule 31 had already been omitted from the statute book before the show cause notice, and in the absence of a saving clause proceedings could not continue on that deleted provision. Confiscation under Section 113(d) of the Customs Act, confiscation of sale proceeds under Section 121, and the consequential redemption fine and penalty therefore had no valid legal foundation. en-us Tue, 23 Jul 2013 00:00:00 +0530 Mon, 06 Jan 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240175 Exported goods could not be treated as prohibited on the basis of Rule 31 of the Standards of Weight and Measures (Packaged Commodity) Rules, 1997 where no specific foreign legal prohibition was proved and the alleged import restriction was only assumed. In any event, Rule 31 had already been omitted from the statute book before the show cause notice, and in the absence of a saving clause proceedings could not continue on that deleted provision. Confiscation under Section 113(d) of the Customs Act, confiscation of sale proceeds under Section 121, and the consequential redemption fine and penalty therefore had no valid legal foundation. Case-Laws Customs Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240175