https://www.taxtmi.com/caselaws?id=53678 The Tribunal determined that Section 113 of the Customs Act is inapplicable to goods already exported, as it pertains to goods "attempted to be exported." Consequently, the confiscation and penalty imposed under Section 114 for misdeclaration of exported goods were deemed unlawful. The Tribunal set aside the Commissioner's order, allowing the assessee's appeal and dismissing the Revenue's appeal for a higher penalty. en-us Mon, 27 Dec 2004 00:00:00 +0530 Wed, 19 Jun 2024 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53678 The Tribunal determined that Section 113 of the Customs Act is inapplicable to goods already exported, as it pertains to goods "attempted to be exported." Consequently, the confiscation and penalty imposed under Section 114 for misdeclaration of exported goods were deemed unlawful. The Tribunal set aside the Commissioner's order, allowing the assessee's appeal and dismissing the Revenue's appeal for a higher penalty. Case-Laws Customs Mon, 27 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53678