https://www.taxtmi.com/caselaws?id=43501 Mere misdescription in export documents does not by itself justify confiscation of export goods unless the goods are shown to be covered by a statutory prohibition or to be dutiable or prohibited goods liable to confiscation under the Customs Act. The Court held that the export of Indian leather jackets was not shown to be prohibited, the record did not establish that the goods were smuggled, and the cited control provisions did not support confiscation on these facts. The confiscation, redemption fine and personal penalty were quashed, while the authorities were left free to proceed according to law on the question of misdescription. en-us Fri, 17 Jul 1992 00:00:00 +0530 Fri, 18 Jun 2010 13:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43501 Mere misdescription in export documents does not by itself justify confiscation of export goods unless the goods are shown to be covered by a statutory prohibition or to be dutiable or prohibited goods liable to confiscation under the Customs Act. The Court held that the export of Indian leather jackets was not shown to be prohibited, the record did not establish that the goods were smuggled, and the cited control provisions did not support confiscation on these facts. The confiscation, redemption fine and personal penalty were quashed, while the authorities were left free to proceed according to law on the question of misdescription. Case-Laws Customs Fri, 17 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43501