https://www.taxtmi.com/caselaws?id=327851 Export goods presented by shipping bill before an export prohibition was issued were treated as having crossed the relevant entry stage under Section 50 of the Customs Act, 1962. On the stated facts, the goods had also been stuffed, sealed and dispatched before the prohibition, and the transitional protection in para 1.5 of the Foreign Trade Policy, 2009-14 applied. In that setting, the goods were not liable to be treated as prohibited goods merely because they entered the customs area later, so confiscation under Section 113(d), redemption fine and penalty under Section 114(i) were not warranted. en-us Mon, 14 Mar 2016 00:00:00 +0530 Sat, 12 Nov 2016 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327851 Export goods presented by shipping bill before an export prohibition was issued were treated as having crossed the relevant entry stage under Section 50 of the Customs Act, 1962. On the stated facts, the goods had also been stuffed, sealed and dispatched before the prohibition, and the transitional protection in para 1.5 of the Foreign Trade Policy, 2009-14 applied. In that setting, the goods were not liable to be treated as prohibited goods merely because they entered the customs area later, so confiscation under Section 113(d), redemption fine and penalty under Section 114(i) were not warranted. Case-Laws Customs Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327851