https://www.taxtmi.com/caselaws?id=267694 Section 113(d) of the Customs Act, 1962 is broad enough to cover exports made in breach of Foreign Trade Policy conditions, including truthful declaration requirements in shipping bills. Deliberate misdeclaration of value, description, or quantity to secure DEPB benefits can therefore amount to a prohibited export for confiscation purposes, and section 114 may also be invoked for penalty. The deletion of the words "dutiable or prohibited" from section 113 does not narrow clause (d) so as to exclude such contraventions. The stated effect is that customs authorities may proceed against exports that violate export declarations and scheme conditions. en-us Tue, 13 Oct 2015 00:00:00 +0530 Fri, 08 Jan 2016 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267694 Section 113(d) of the Customs Act, 1962 is broad enough to cover exports made in breach of Foreign Trade Policy conditions, including truthful declaration requirements in shipping bills. Deliberate misdeclaration of value, description, or quantity to secure DEPB benefits can therefore amount to a prohibited export for confiscation purposes, and section 114 may also be invoked for penalty. The deletion of the words "dutiable or prohibited" from section 113 does not narrow clause (d) so as to exclude such contraventions. The stated effect is that customs authorities may proceed against exports that violate export declarations and scheme conditions. Case-Laws Customs Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267694