Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 18] [Section 113] [Entire Act] Union of India - Subsection Section 113(e) in The Customs Act, 1962 (e)any [* * *] [ The words " dutiable or prohibited" omitted by Act 32 of 2003, Section 116 (w.e.f. 14.5.2003).] goods found concealed in a package which is brought within the limits of a customs area for the purpose of exportation;