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

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.

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