https://www.taxtmi.com/caselaws?id=40768 The High Court upheld the decision to quash the confiscation order of frozen shrimps for export due to non-compliance with executive instructions and lack of evidence supporting the exercise of power under relevant sections of the Customs Act. The court found the certificate of export-worthiness valid and highlighted the necessity of strict compliance with inspection procedures for defective goods. The appeal was dismissed as there was no proof of meeting the requirements of Section 113(i) of the Customs Act. en-us Mon, 10 Dec 1979 00:00:00 +0530 Fri, 14 May 2010 15:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40768 The High Court upheld the decision to quash the confiscation order of frozen shrimps for export due to non-compliance with executive instructions and lack of evidence supporting the exercise of power under relevant sections of the Customs Act. The court found the certificate of export-worthiness valid and highlighted the necessity of strict compliance with inspection procedures for defective goods. The appeal was dismissed as there was no proof of meeting the requirements of Section 113(i) of the Customs Act. Case-Laws Customs Mon, 10 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40768