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2015 (10) TMI 1286 - HC - CustomsLevy of penalty and confiscation of prohibited goods already exported – Castor oil mixed with certain additives - Whether Tribunal was right in holding that Section 113 cannot be invoked for confiscation of goods and was justified in setting aside the penalty imposed under Section 114? Held That:- Goods exported contrary to prohibition imposed by law; penalty was rightly imposed by the Adjudicating Authority - 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 – Decided in favour of Revenue.
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