Full export value declaration, foreign exchange controls, and accrued liability remain enforceable despite repeal.

Section 12(1) of the Foreign Exchange Regulation Act required an exporter to declare the true full export value of the goods, so a deliberately understated declaration did not satisfy the statutory condition. The export prohibition notification and Rule 3 of the Foreign Exchange Regulation Rules were intra vires because they implemented the Act's requirement and were supported by the rule-making power. Repeal of the Sea Customs Act and amendment of section 23-A did not extinguish liability for past contraventions, as accrued penalties and proceedings were preserved by section 6(e) of the General Clauses Act absent a contrary intention.

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Issues: (i) Whether a declaration under section 12(1) of the Foreign Exchange Regulation Act, 1947 requires the exporter to state the true full export value of the goods and not merely to undertake remittance of whatever value is declared; (ii) whether the Central Government's notification prohibiting export of all goods and Rule 3 of the Foreign Exchange Regulation Rules, 1952 were ultra vires; and (iii) whether repeal of the Sea Customs Act, 1878 and amendment of section 23-A of the Foreign Exchange Regulation Act, 1947 barred proceedings for earlier contraventions.

Issue (i): Whether a declaration under section 12(1) of the Foreign Exchange Regulation Act, 1947 requires the exporter to state the true full export value of the goods and not merely to undertake remittance of whatever value is declared.

Analysis: Section 12(1) was read as requiring not only a declaration that the export proceeds will be paid in the prescribed manner, but also that the amount stated represents the full export value of the goods. The scheme of the Act, the power to require supporting evidence, Rule 5, and Form G.R. 1 all showed that the exporter must declare the correct value. A deliberately understated invoice value did not satisfy the statutory requirement and left the export within the mischief of the prohibition.

Conclusion: The declaration must disclose the true full export value, and a false undervalued declaration amounts to non-compliance with section 12(1).

Issue (ii): Whether the Central Government's notification prohibiting export of all goods and Rule 3 of the Foreign Exchange Regulation Rules, 1952 were ultra vires.

Analysis: The word "any" in section 12(1) was construed as wide enough to include all goods unless limited by context. The notification was therefore within the statutory power. Rule 3 merely prescribed the form of declaration contemplated by section 12(1) and was supported by the rule-making power under section 27. Since the section itself required declaration of the full export value, the form and rule were not inconsistent with the Act.

Conclusion: The notification and Rule 3 were valid and within power.

Issue (iii): Whether repeal of the Sea Customs Act, 1878 and amendment of section 23-A of the Foreign Exchange Regulation Act, 1947 barred proceedings for earlier contraventions.

Analysis: The alleged offences related to transactions completed before the repeal and amendment. Section 6(e) of the General Clauses Act, 1897 preserved pending or enforceable liabilities, penalties, forfeitures and proceedings unless a contrary intention appeared. No such contrary intention was shown. Earlier contraventions therefore remained punishable under the law as it stood when committed.

Conclusion: The repeal and amendment did not extinguish liability or prevent continuation of proceedings for past contraventions.

Final Conclusion: The writ petitions failed on all material grounds, and the challenge to the customs and foreign exchange proceedings was rejected.

Ratio Decidendi: Where a statute requires a declaration that export value is the full export value, a deliberately false undervaluation does not satisfy the declaration requirement; delegated forms and notifications validly supporting that requirement are intra vires, and repeal does not extinguish accrued liability unless a contrary intention is shown.

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