Confiscation of Empty Sugar Bags Under Customs Act Section 118(b) Deemed Unlawful; Action Found Legally Invalid.

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....Confiscation of empty bags of sugar u/s 118(b) of the Customs Act, 1962 - attempt to illegal export to Bangladesh - Provisions of Section 118(b) of the Customs Act, 1962 are not applicable to the empty gunny bags confiscated by the Adjudicating Authority. Such confiscation of empty gunny bags is bad in law - AT....