https://www.taxtmi.com/caselaws?id=186716 Confiscation of seized sugar was held unsustainable where the only basis was its storage near the Bangladesh border with an alleged intent to export it illegally. The record contained no evidence of an attempt to smuggle or otherwise move the goods across the border, and mere storage in a godown was not treated as equivalent to an attempt at illegal export. On that factual footing, the lower appellate authority's order was found free from infirmity, and the confiscation was set aside. en-us Wed, 15 Jul 2009 00:00:00 +0530 Tue, 18 Jul 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186716 Confiscation of seized sugar was held unsustainable where the only basis was its storage near the Bangladesh border with an alleged intent to export it illegally. The record contained no evidence of an attempt to smuggle or otherwise move the goods across the border, and mere storage in a godown was not treated as equivalent to an attempt at illegal export. On that factual footing, the lower appellate authority's order was found free from infirmity, and the confiscation was set aside. Case-Laws Customs Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186716