22 April 2024


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CESTAT, Hyderabad: Exported Goods Cannot Be Confiscated Under Section 113 of Customs Act - 26.04.2022

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that Section 113 of the Customs Act, 1962 only provides for confiscation of goods which are to be exported and not for goods which have already been exported.

Tags : Customs Excise and Service Tax Appellate Tribunal Section 113 of the Customs Act 1962 confiscation of goods

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