https://www.taxtmi.com/caselaws?id=199730 The court upheld the validity of the show-cause notice under Section 114(i) of the Customs Act, 1962, allowing the appeal to that extent. The Rule concerning contravention of Section 113 read with Section 114(i) was discharged, and all related interim orders were vacated. The court clarified that attempts to export prohibited goods are punishable under the Customs Act, 1962, irrespective of whether the exportation has taken place. en-us Thu, 12 Jun 1975 00:00:00 +0530 Fri, 09 Mar 2018 18:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199730 The court upheld the validity of the show-cause notice under Section 114(i) of the Customs Act, 1962, allowing the appeal to that extent. The Rule concerning contravention of Section 113 read with Section 114(i) was discharged, and all related interim orders were vacated. The court clarified that attempts to export prohibited goods are punishable under the Customs Act, 1962, irrespective of whether the exportation has taken place. Case-Laws Customs Thu, 12 Jun 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199730