Intent to smuggle prohibited goods is not equivalent to attempting to export them
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Intent to smuggle prohibited goods is not equivalent to attempting to export them

Case Law Details

Case Name
Sh Mohammed Mustafa Vs Pr. Commissioner of Customs (CESTAT Hyderabad)
Date of Judgement/Order
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Sh Mohammed Mustafa Vs Pr. Commissioner of Customs (CESTAT Hyderabad) In the case of Sh Mohammed Mustafa Vs Pr. Commissioner of Customs, adjudicated by CESTAT Hyderabad, the question arose regarding the absolute confiscation of foreign currency seized from the Appellant. This article delves into the intricate details of the case, analyzing the applicability of various sections of the Customs Act and the Foreign Exchange Management Act (FEMA) 1999. The crux of the matter revolved around whether the actions of the Appellant constituted an attempt to export prohibited goods or merely an intention...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,257

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