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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Wrongful refund claims: goods entered for exportation under false remission or refund claims subject to confiscation.</h1> Clause 86 inserts clause (ja) into section 113 of the Customs Act to make goods entered for exportation under a wrongful claim of remission or refund of any duty, tax or levy liable to confiscation when such claim contravenes this Act or any other law in force.

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