https://www.taxtmi.com/caselaws?id=35277 The Tribunal held that loading goods onto trucks for transportation to Calcutta did not constitute an attempt to export over-valued goods. Consequently, the goods were not liable to confiscation under the Customs Act, 1962. As there was no evidence of an intention to export from Calcutta and the penalties were unjustified, the Tribunal set aside the confiscation and penalties imposed on the appellants. The appeals were allowed in favor of the appellants. en-us Thu, 18 Sep 2008 00:00:00 +0530 Wed, 10 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35277 The Tribunal held that loading goods onto trucks for transportation to Calcutta did not constitute an attempt to export over-valued goods. Consequently, the goods were not liable to confiscation under the Customs Act, 1962. As there was no evidence of an intention to export from Calcutta and the penalties were unjustified, the Tribunal set aside the confiscation and penalties imposed on the appellants. The appeals were allowed in favor of the appellants. Case-Laws Customs Thu, 18 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35277