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    <title>Customs Officers Can Invoke Sections 113(d) &amp; 114 of Customs Act, 1962 for DEPB Scheme Export Violations.</title>
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    <description>Whether the provisions of sections 113(d) and 114 of the Customs Act, 1962 are invocable in the case of export under Duty Entitlement Pass Book (DEPB) scheme or not - Customs officers are empowered to invoke section 113(d) and 114 of Customs Act, 1962 in cases relating to export under claim for DEPB - AT</description>
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      <description>Whether the provisions of sections 113(d) and 114 of the Customs Act, 1962 are invocable in the case of export under Duty Entitlement Pass Book (DEPB) scheme or not - Customs officers are empowered to invoke section 113(d) and 114 of Customs Act, 1962 in cases relating to export under claim for DEPB - AT</description>
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