https://www.taxtmi.com/caselaws?id=420650 Attempt to export prohibited goods arises when coordinated preparatory acts become proximate overt acts directed toward taking goods out of India. Procurement through fictitious firms, false invoicing, transport arrangements, nominee collection, rebooking and planned foreign dispatch may therefore support confiscation under Section 113(d) and personal penalty under Section 114(i) of the Customs Act. Statements recorded under Section 108 may be used where voluntary, truthful and corroborated; delayed retraction alone does not negate their evidentiary value. Electronic records may be relied upon where their truth and relevance are admitted and independently supported by other evidence, notwithstanding an objection under Section 138C. en-us Mon, 14 Feb 2022 00:00:00 +0530 Wed, 06 Apr 2022 22:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420650 Attempt to export prohibited goods arises when coordinated preparatory acts become proximate overt acts directed toward taking goods out of India. Procurement through fictitious firms, false invoicing, transport arrangements, nominee collection, rebooking and planned foreign dispatch may therefore support confiscation under Section 113(d) and personal penalty under Section 114(i) of the Customs Act. Statements recorded under Section 108 may be used where voluntary, truthful and corroborated; delayed retraction alone does not negate their evidentiary value. Electronic records may be relied upon where their truth and relevance are admitted and independently supported by other evidence, notwithstanding an objection under Section 138C. Case-Laws Customs Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420650