https://www.taxtmi.com/caselaws?id=366723 The court upheld the confiscation of Indian currency under Section 113 of the Customs Act, 1962, for attempting to export currency without prior permission, amounting to Rs. 14,00,000. The court affirmed the validity of the confiscation based on FEMA regulations prohibiting the export of Indian currency without permission, rejecting the petitioner's argument against the invocation of Section 113(d). Emphasizing limited interference in factual findings, the court dismissed the writ petition challenging the confiscation order under Article 226 of the Constitution of India. en-us Wed, 03 Jan 2018 00:00:00 +0530 Mon, 10 Sep 2018 08:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366723 The court upheld the confiscation of Indian currency under Section 113 of the Customs Act, 1962, for attempting to export currency without prior permission, amounting to Rs. 14,00,000. The court affirmed the validity of the confiscation based on FEMA regulations prohibiting the export of Indian currency without permission, rejecting the petitioner's argument against the invocation of Section 113(d). Emphasizing limited interference in factual findings, the court dismissed the writ petition challenging the confiscation order under Article 226 of the Constitution of India. Case-Laws Customs Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366723