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

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

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