https://www.taxtmi.com/caselaws?id=378746 The Tribunal held that the diamonds should be released unconditionally to the owner, M/s. Dalumi Hong Kong Ltd., as there was no direct link between the attempted export and the appellants. The decision emphasized the necessity for a clear attempt by the party seeking to export the goods, as required under Section 113(d) of the Customs Act. Consequently, the confiscation of the diamonds was deemed unjustified, and the appeal was allowed in favor of the appellants. en-us Thu, 18 Apr 2019 00:00:00 +0530 Sat, 20 Apr 2019 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378746 The Tribunal held that the diamonds should be released unconditionally to the owner, M/s. Dalumi Hong Kong Ltd., as there was no direct link between the attempted export and the appellants. The decision emphasized the necessity for a clear attempt by the party seeking to export the goods, as required under Section 113(d) of the Customs Act. Consequently, the confiscation of the diamonds was deemed unjustified, and the appeal was allowed in favor of the appellants. Case-Laws Customs Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378746