Section 113 - Confiscation of goods attempted to be improperly exported, etc

Confiscation of export goods when exportation breaches authorised ports, routes, permissions, or false export declarations.

Section 113 authorises confiscation of export goods and conveyances when exportation is attempted contrary to authorised ports, notified routes, or without proper officer permission, when goods are concealed or loaded in breach of export provisions, or when export entries or declarations materially mismatch goods including in drawback or remission/refund claims; it also covers goods unloaded or not loaded due to exporter default and specified goods contravening Chapter IVB or its rules.