COMMISSIONER OF CUSTOMS, TUTICORIN Vs. KAMALABHAI

JUDGEMENT

(1.) THE above Civil Miscellaneous Appeals filed by the Revenue as against the order passed by the Customs, Excise and Service Tax Appellate Tribunal : [2005 (186) E.L.T. 459 (Tribunal)] are admitted by this Court on the following substantial questions of law:

(2.) WHETHER the Tribunal is correct in the interpretation of law i.e. interpretation of Sec. 113, which reads: "Confiscation of goods attempted to be improperly exported..". Whether 'successful attempt' of the improperly exported goods does cease to be 'attempted to be improperly exported' -

(3.) THE brief facts leading to the present case are as follows: