High Court Rules Section 114 Applicable for Confiscation Orders Even if Goods Are Exported and Unavailable.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Tribunal was in error in coming to conclusion that since the goods have been exported and not available for confiscation, order of confiscation under Section 113 cannot be passed; Section 114 is thus sustainable - HC....
TaxTMI