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that the goods exported by the respondent were liable to confiscation under section 113(i) of the Customs Act, 1962 when there ... without jurisdiction since it was not issued under section 28AAA of the Customs Act, 1962? 3 vii) Whether section 114 of the Customs

that the goods exported by the respondent were liable to confiscation under section 113(i) of the Customs Act, 1962 when there ... without jurisdiction since it was not issued under section 28AAA of the Customs Act, 1962? vii) Whether section 114 of the Customs