2003 (4) TMI 106 - SCH - Customs

Confiscation of export goods - Tribunal held that Sec 113 would apply to prohibited goods only - Held that - Admittedly goods in question are not prohibited for export and no export duty is leviable on the said goods. In this view of the matter no interference is called for with the impugned judgment and order - Decided against Revenue.

Summary

The Supreme Court of India dismissed an appeal against a judgment by the Customs, Excise & Gold (Control) Appellate Tribunal. The Tribunal concluded that a specific clause of the Customs Act did not apply to the case as the goods were not prohibited for export and no export duty was leviable.