Penalties u/s 114 of Customs Act could be invoked for Export made u/s 113

Brief of the Case In the case of Commissioner of Customs v Kamalabhai, Hon’ble Madras High Court held that the exported goods u/s 113 can’t be confiscated but the penalties in section 114 related to “Attempt to make exports” will be applied as “Attempt” is a step to “actual export”. Therefore, the argument that section 114 could only be applied when there is an “attempt to export” could not go into the favour of Assessee. Facts of the Case In this case there was an import of several tonnes of Cassia duty free under DEEC Scheme against advance licence. In the course of inves...