https://www.taxtmi.com/caselaws?id=247313 Export of castor oil without the prescribed permissions and procedure was treated as contravention of the governing export restrictions, so the goods were regarded as prohibited for customs purposes and liable to confiscation under section 113(d) of the Customs Act, 1962. The liability to confiscation arose at the stage of export contrary to restriction, and personal penalty under section 114(i) was available where the exporter's act or omission rendered the goods so liable. Actual physical confiscation of goods already exported was not required for penalty to be sustained. en-us Fri, 15 Nov 2013 00:00:00 +0530 Wed, 27 May 2015 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247313 Export of castor oil without the prescribed permissions and procedure was treated as contravention of the governing export restrictions, so the goods were regarded as prohibited for customs purposes and liable to confiscation under section 113(d) of the Customs Act, 1962. The liability to confiscation arose at the stage of export contrary to restriction, and personal penalty under section 114(i) was available where the exporter's act or omission rendered the goods so liable. Actual physical confiscation of goods already exported was not required for penalty to be sustained. Case-Laws Customs Fri, 15 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247313