1999 (2) TMI 588

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..... Order shirting cloth, T-shirt and ladies suits totally valued at Rs. 19,635/- alongwith Bangladeshi currency Taka 2052 has been absolutely confiscated on the ground that the same was being exported by the applicant without any legal sanction. The applicant has taken a plea that the goods are of Indian origin which were purchased by him after encashing the US-Doller 100 brought by him and duly en .....

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..... e observation of the goods being in commercial quantity. The value of the goods depends upon a number of factors like the quality of the cloth etc. and will not have any bearing on the commercial quantity of the goods. The appellants have also produced a cash receipt showing the purchase of the goods from India. In view of the fact that the commercial quantity of the goods has not been established .....

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