(k)any goods cleared for exportation [* * *] [ The words " under a claim for drawback" omitted by Act 32 of 2003, Section 116 (w.e.f. 14.5.2003).] which are not loaded for exportation on account of any wilful act, negligence or default of the exporter, his agent or employee, or which after having been loaded for exportation are unloaded without the permission of the proper officer;
