https://www.taxtmi.com/caselaws?id=47773 Goods exported with a false description, inflated value or deliberate over-invoicing may fall within the scope of prohibited goods if the export violates statutory restrictions under the Customs Act or any other applicable law. Section 113(d) is not limited to goods expressly barred by the Customs Act alone; the export documentation, declared value and surrounding materials must be assessed against the full prohibition framework, including foreign exchange law. A tribunal that ignores the legal effect of overvaluation and related foreign exchange violations applies an unduly narrow test. The impugned order was set aside and the matter remitted for fresh consideration. en-us Thu, 19 Oct 2006 00:00:00 +0530 Thu, 24 Oct 2019 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47773 Goods exported with a false description, inflated value or deliberate over-invoicing may fall within the scope of prohibited goods if the export violates statutory restrictions under the Customs Act or any other applicable law. Section 113(d) is not limited to goods expressly barred by the Customs Act alone; the export documentation, declared value and surrounding materials must be assessed against the full prohibition framework, including foreign exchange law. A tribunal that ignores the legal effect of overvaluation and related foreign exchange violations applies an unduly narrow test. The impugned order was set aside and the matter remitted for fresh consideration. Case-Laws Customs Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47773