The CESTAT held that there is only a venial breach of the provisions of Section 113(d) of the Customs Act.
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that an intention to smuggle prohibited goods cannot be equated with an attempt to export prohibited goods and set aside absolute confiscation of foreign currency. Mohammed Mustafa, the Appellant was intercepted at Rajeev Gandhi International Airport, Hyderabad by CIF…
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