https://www.taxtmi.com/article/detailed?id=10379 The article explains that customs confiscation applies only where export itself is prohibited by law; a notification banning manufacture, sale or distribution does not automatically prohibit export, and omission of a specific chemical form or salt from a notification means that exported goods are not 'prohibited goods' for confiscation purposes. Regulatory guideline breaches or lack of an administrative no objection certificate do not convert otherwise non-prohibited exported goods into confiscable items, and confiscation of export proceeds and penalties dependent on such confiscation therefore lack statutory foundation when export prohibition is absent. en-us Thu, 05 May 2022 14:53:16 +0530 Thu, 05 May 2022 14:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10379 The article explains that customs confiscation applies only where export itself is prohibited by law; a notification banning manufacture, sale or distribution does not automatically prohibit export, and omission of a specific chemical form or salt from a notification means that exported goods are not 'prohibited goods' for confiscation purposes. Regulatory guideline breaches or lack of an administrative no objection certificate do not convert otherwise non-prohibited exported goods into confiscable items, and confiscation of export proceeds and penalties dependent on such confiscation therefore lack statutory foundation when export prohibition is absent. Articles Customs - Import - Export - SEZ Thu, 05 May 2022 14:53:16 +0530 https://www.taxtmi.com/article/detailed?id=10379