SECTION 113. Confiscation of goods attempted to be improperly exported, etc.

 

CUSTOMS ACT 1962
 


 
SECTION 113. Confiscation of goods attempted to be improperly exported, etc.

 
 
 Thefollowing export goods shall be liable to confiscation :-
(a) any goodsattempted to be exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods;
(b) any goodsattempted to be exported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for the export of such goods;
( c)any goods broughtnear the land frontier or the coast of India or near any bay, gulf, creek or tidal river for the purpose of being exported from a place other than a land customs station or a customs port appointed for the loading of such goods;
(d) any goodsattempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force;
 (e)any goods foundconcealed in a package which is brought within the limits of a customs area for the purpose of exportation;
 (f)any goods whichare loaded or attempted to be loaded in contravention of the provisions of section 33 or section 34;
 (g)any goods loaded or attempted to be loaded onany conveyance, or water-borne, or attempted to be water-borne for being loaded on any vessel, the eventual destination of which is a place outside India, without the permission of the proper officer;
 (h) any goods whichare not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77;
 (i) any goods enteredfor exportation which do not correspond in respect of value or in any material particular with the entry made under this Act or in the case of baggage with the declaration made under section 77;
(ii) any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75;
(j) any goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section 74;
 (k)any goods clearedfor exportation which are not loaded for exportation on account of any wilful act, negligence or default of the exporter, his agent or employee, or which after having been loaded for exportation are unloaded without the permission of the proper officer;
(l) any specified goods in relation to which any provisions of Chapter IVB or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.
for attempt to export goods