https://www.taxtmi.com/caselaws?id=266011 Section 113 of the Customs Act, 1962 can be invoked where export goods were attempted to be exported in violation of law, even if the goods had already crossed customs frontiers; actual export does not erase the liability to confiscation, though it may affect physical seizure. Penalty under Section 114 is likewise sustainable because personal liability follows once the goods become liable to confiscation under Section 113 or the contravention is abetted. Misdeclaration in export documents and breach of export restrictions supported the penal action, and the Tribunal's view was rejected while the departmental action was upheld. en-us Fri, 24 Jul 2015 00:00:00 +0530 Sat, 02 Jan 2016 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266011 Section 113 of the Customs Act, 1962 can be invoked where export goods were attempted to be exported in violation of law, even if the goods had already crossed customs frontiers; actual export does not erase the liability to confiscation, though it may affect physical seizure. Penalty under Section 114 is likewise sustainable because personal liability follows once the goods become liable to confiscation under Section 113 or the contravention is abetted. Misdeclaration in export documents and breach of export restrictions supported the penal action, and the Tribunal's view was rejected while the departmental action was upheld. Case-Laws Customs Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266011