Section 113 in The Customs Act, 1962
113. Confiscation of goods attempted to be improperly exported, etc.
- The following export goods shall be liable ... from any place other than a customs port or a customs airport appointed for the loading of such goods; (b) any goods attempted
Section 23A of the Act will be violation of the Customs Act and all the sections and provisions of the Customs Act will have effect ... Section 2(33) of the Customs Act read with Section 11 of the Act. As soon as Section 11 is attracted Sections 113
penal action under section 114(i) of Customs Act, 1962 also read with Section 147 of the Customs Act, 1962 wherein there is an inherent ... Customs Act, 1962 read with Section 50(2) of the Customs Act, 1962 and also under Section 113(d) of the Customs Act, 1962 read
penalty under Section 114 of the Customs Act, the Ld. Commissioner invoked the provisions of Section 50 of the Customs Act and Section ... Customs Act, 1962. Thus, the provisions of Section 50 of the Customs Act and Section 18(1)(a) of FERA, even though not mentioning
whether Section 106 , Customs Act, could be resorted to. In order to resort to Section 106 , whether the conditions contained in Section 113 read with ... Application of Sections 106 , 110 and 113 :
13. Thus, as soon the said goods become subject to confiscation under Section 113 , Customs Act, Section
India and are liable to be confiscated under Section 100 and Section 113 of the Customs Act 1962.
4. It is the specific case ... Section 111 or 113 of the Act. We are however concerned in the present case with Section 113 of the Act under which the export
specific notification under section 11 of the Customs Act, 1962. The use of the word prohibition in other clauses of section 113 was also assigned ... placed before us as under:
Customs officers are empowered to invoke section 113(d) and 114 of Customs Act, 1962 in cases relating to export
appellant
under section 114(iii) of the Customs Act and a penalty of Rs. 5 lakhs
under section 114AA of the Customs Act. The Commissioner ... recovered from
them under Section 75A of the Customs Act, 1962;
(iv) Penalty under Section 114 of the Custom Act, 1962 should
not be imposed
Customs Act and, therefore, the seizure of
goods under section 110(1) of the Customs Act was
justified;
(iii) The Superintendent of Customs had noted ... under section 113 of the
Customs Act after providing an opportunity as contemplated under
section 124 of the Customs Act. It is at that stage
Customs Act. He submitted that Section 113(i) has no independent existence and it can only be alongwith Section 113(d) that Section 113 ... Thus even on the plain reading of Section 113(i) with Section 50 of the Customs Act and applying the facts of the case
