https://www.taxtmi.com/caselaws?id=42248 Goods covered by a valid export quality control certificate could not be confiscated or penalised merely because they were later found not to be export-worthy, where there was no false declaration, fraud, or attempt to export after that later finding. The certificate satisfied the statutory requirement for export under the relevant quality control notification until displaced by subsequent examination. Confiscation under Section 113(d) of the Customs Act and penalty under Section 114 require an attempt to export contrary to law or a culpable contravention by the exporter; on the facts, the goods were cleared from the Wharf on bond after examination and no such post-examination attempt was made. The notices and orders were therefore unsustainable and were set aside. en-us Fri, 02 Feb 1979 00:00:00 +0530 Thu, 10 Jun 2010 10:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42248 Goods covered by a valid export quality control certificate could not be confiscated or penalised merely because they were later found not to be export-worthy, where there was no false declaration, fraud, or attempt to export after that later finding. The certificate satisfied the statutory requirement for export under the relevant quality control notification until displaced by subsequent examination. Confiscation under Section 113(d) of the Customs Act and penalty under Section 114 require an attempt to export contrary to law or a culpable contravention by the exporter; on the facts, the goods were cleared from the Wharf on bond after examination and no such post-examination attempt was made. The notices and orders were therefore unsustainable and were set aside. Case-Laws Customs Fri, 02 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42248