https://www.taxtmi.com/caselaws?id=327620 The tribunal upheld the confiscation of paddy/rice stored near the Indo-Nepal border, finding the appellants' actions constituted an attempt to export illegally under Section 113(c) of the Customs Act, 1962. Penalties were imposed under Section 114 based on evidence indicating intent to smuggle to Nepal. The appeals were rejected, affirming the orders of the first appellate authority. en-us Fri, 18 Dec 2015 00:00:00 +0530 Thu, 20 Oct 2016 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327620 The tribunal upheld the confiscation of paddy/rice stored near the Indo-Nepal border, finding the appellants' actions constituted an attempt to export illegally under Section 113(c) of the Customs Act, 1962. Penalties were imposed under Section 114 based on evidence indicating intent to smuggle to Nepal. The appeals were rejected, affirming the orders of the first appellate authority. Case-Laws Customs Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327620