https://www.taxtmi.com/caselaws?id=78699 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. en-us Wed, 13 Jan 2010 00:00:00 +0530 Fri, 10 Dec 2010 15:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78699 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. Case-Laws Customs Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78699