Intention to Smuggle Prohibited Goods cannot be Equated with attempt to Export Prohibited Goods: CESTAT sets aside Absolute Confiscation of Foreign Currency [Read Order]

The CESTAT held that there is only a venial breach of the provisions of Section 113(d) of the Customs Act.
Intention to Smuggle Prohibited Goods - Export Prohibited Goods - CESTAT - Foreign Currency - TAXSCAN

The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that an intention to smuggle prohibited goods cannot be equated with an attempt to export prohibited goods and set aside absolute confiscation of foreign currency. Mohammed Mustafa, the Appellant was intercepted at Rajeev Gandhi International Airport, Hyderabad by CIF…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now