Strict construction of export control provisions bars confiscation for weight shortage where the governing order omits weight expressly.

Shortage in weight of export goods was held not to fall within clause 3(3) of the Export Trade (Control) Order, 1988, because that clause refers only to value, sort, specification, quality and description, and does not expressly include weight or a broader "material particulars" requirement. Penal and confiscatory provisions must be strictly construed, so the omission could not be supplied by interpretation. The later amendment to Section 113 of the Customs Act, 1962 could not be applied retrospectively to earlier exports. On that basis, the goods were not treated as prohibited and were not liable to confiscation or penalty.

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Issues: Whether shortage in weight of export goods attracts clause 3(3) of the Export Trade (Control) Order, 1988 so as to render the goods prohibited and liable to confiscation and penalty under the Customs Act, 1962.

Analysis: Clause 3(3) of the Export Trade (Control) Order refers to value, sort, specification, quality and description of the goods, but does not refer to weight or to a broader requirement that the goods must correspond in any material particular. The words used in the later amended form of the Customs Act could not be imported into the unamended provision or into clause 3(3) by interpretation. Penal and confiscatory provisions must be strictly construed, and the absence of any express reference to weight in the controlling order meant that shortage in weight alone could not make the export prohibited. The later amendment to Section 113 of the Customs Act, 1962 could not operate retrospectively for exports made earlier.

Conclusion: Shortage in weight did not attract clause 3(3) of the Export Trade (Control) Order, 1988, and the export goods were not liable to confiscation or penalty. The answer is in favour of the assessee.

Ratio Decidendi: A confiscatory or penal export prohibition cannot be extended by implication to cover shortage in weight where the governing provision does not expressly include weight or a material-particulars standard, and later-amended customs provisions cannot be applied retrospectively.

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