https://www.taxtmi.com/caselaws?id=170384 The appeal filed by Revenue was dismissed. The Commissioner (Appeals) held that illegal import and attempted export were not proven, rendering confiscation under Sections 111(d) and 113(d) of the Customs Act unsustainable. Procedural lapses and lack of proper jurisdiction invalidated customs officers' actions. The respondent was found not to possess foreign currency illegally, as the equivalent Indian currency had been released to them. en-us Fri, 20 Dec 2013 00:00:00 +0530 Wed, 20 May 2015 12:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170384 The appeal filed by Revenue was dismissed. The Commissioner (Appeals) held that illegal import and attempted export were not proven, rendering confiscation under Sections 111(d) and 113(d) of the Customs Act unsustainable. Procedural lapses and lack of proper jurisdiction invalidated customs officers' actions. The respondent was found not to possess foreign currency illegally, as the equivalent Indian currency had been released to them. Case-Laws Customs Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170384