https://www.taxtmi.com/caselaws?id=40966 The court found the seizure of the petitioner's goods at Palam Airport to be illegal as the goods were not intended for import into India but for export to Kathmandu. The show cause notice alleging smuggling was quashed due to missing original records and no prima facie case. The court held the petitioner's request for bonding goods was reasonable, quashing the prosecution and directing the goods be handed over for export, with no costs awarded. en-us Mon, 16 Mar 1981 00:00:00 +0530 Tue, 18 May 2010 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40966 The court found the seizure of the petitioner's goods at Palam Airport to be illegal as the goods were not intended for import into India but for export to Kathmandu. The show cause notice alleging smuggling was quashed due to missing original records and no prima facie case. The court held the petitioner's request for bonding goods was reasonable, quashing the prosecution and directing the goods be handed over for export, with no costs awarded. Case-Laws Customs Mon, 16 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40966