https://www.taxtmi.com/caselaws?id=182604 The court quashed the seizure order of 64 quintals of black peppers, ruling it arbitrary and lacking jurisdiction. The petitioners, Bengal Traders, had provided necessary documentation, and the seizure was found to be without proper basis. The court emphasized the need for an overt act to constitute an attempt to export goods illegally under the Customs Act. The BSF personnel exceeded their authority in the seizure process. The respondents were instructed to release the seized goods to the petitioners immediately. en-us Fri, 25 Apr 1997 00:00:00 +0530 Sat, 14 May 2016 11:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182604 The court quashed the seizure order of 64 quintals of black peppers, ruling it arbitrary and lacking jurisdiction. The petitioners, Bengal Traders, had provided necessary documentation, and the seizure was found to be without proper basis. The court emphasized the need for an overt act to constitute an attempt to export goods illegally under the Customs Act. The BSF personnel exceeded their authority in the seizure process. The respondents were instructed to release the seized goods to the petitioners immediately. Case-Laws Customs Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182604