High Court Rules Section 114 Applicable for Confiscation Orders Even if Goods Are Exported and Unavailable. https://www.taxtmi.com/highlights?id=25377 Tribunal was in error in coming to conclusion that since the goods have been exported and not available for confiscation, order of confiscation under Section 113 cannot be passed; Section 114 is thus sustainable - HC en-us Sat, 17 Oct 2015 12:32:41 +0530 Sat, 17 Oct 2015 12:32:41 +0530 TaxTMI RSS Generator High Court Rules Section 114 Applicable for Confiscation Orders Even if Goods Are Exported and Unavailable. https://www.taxtmi.com/highlights?id=25377 Tribunal was in error in coming to conclusion that since the goods have been exported and not available for confiscation, order of confiscation under Section 113 cannot be passed; Section 114 is thus sustainable - HC Highlights Customs Sat, 17 Oct 2015 12:32:41 +0530 https://www.taxtmi.com/highlights?id=25377