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<h1>Confiscation Rules for Export Goods Under Section 113 of Customs Act: Unauthorized, Concealed, or Non-compliant Exports Targeted</h1> Section 113 of the Customs Act, 1962, outlines conditions under which export goods are subject to confiscation. Goods may be confiscated if attempted to be exported from unauthorized locations, routes, or contrary to prohibitions. Concealed goods, those loaded without permission, or not matching declared entries are also liable. Additionally, goods claiming drawbacks or remission without proper compliance, or those not loaded due to exporter negligence, are subject to confiscation. The section also covers goods contravening specific provisions or rules, with amendments made by the Finance Act, 2021, effective from March 28, 2021.