Confiscation of goods attempted to be improperly exported, etc
Section 113 of the Customs Act, 1962 deals with confiscation of goods attempted to be improperly exported, etc. The following export goods shall be liable to confiscation:-- (a) any goods attempted to be exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods; The Act came into force on 01 Feb 1963.
The following export goods shall be liable to confiscation:--
(a) any goods attempted to be exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods;
(b) any goods attempted to be exported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for the export of such goods;
(c) any 1*** goods brought near the land frontier or the coast of India or near any bay, gulf, creek creek or tidal river for the purpose of being exported from a place other than a land customs station or a customs port appointed for the loading of such goods;
(d) any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force;
(e) any 1*** goods found concealed in a package which is brought within the limits of a customs area for the purpose of exportation;
(f) any 1*** goods which are loaded or attempted to be loaded in contravention of the provisions of section 33 or section 34;
(g) any 1*** goods loaded or attempted to be loaded on any conveyance, or water-borne, or attempted to be water-borne for being loaded on any vessel, the eventual destination of which is a place outside India, without the permission of the proper officer;
(h) any 1*** goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77;
2[(i) any goods entered for exportation which do not correspond in respect of value or in any material particular with the entry made under this Act or in the case of baggage with the declaration made under section 77;]
3[(ii) any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75;]
(j) any goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section 74;
4[(ja) any goods entered for exportation under claim of remission or refund of any duty or tax or levy to make a wrongful claim in contravention of the provisions of this Act or any other law for the time being in force;]
(k) any goods cleared for exportation 5*** 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;
6[(l) any specified goods in relation to which any provisions of Chapter IVB or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.]
Section 113, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
- s. 7 Appointment of customs ports, airports, etc
- s. 33 Unloading and loading of goods at approved places only
- s. 34 Goods not to be unloaded or loaded except under supervision of customs officer
- s. 74 Drawback allowable on re-export of duty-paid goods
- s. 75 Drawback on imported materials used in the manufacture of goods which are exported
- s. 77 Declaration by owner of baggage
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Siddachalam Exports Private LTD vs Commissioner of Central Excise Delhi-iii
Court's Decision & Legal Precedent
The procedure prescribed under Section 14(1) of the Customs Act, 1962 and Rule 4 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 must be strictly adhered to for determining the value of goods entered for exportation, irrespective of whether any duty is leviable. Once the transaction value is challenged, the Revenue must bear the burden of proving mis-valuation by sequentially proceeding through Rules 5 to 8, with market enquiry permissible only as a last resort after exhausting alternative methods. Deviation from this mandatory statutory procedure vitiates the proceedings and warrants remand for fresh adjudication in accordance with law.
On this section: Court clarified that goods subject to conditions of export that are violated (such as over-valuation for fraudulent drawback) can be subject to confiscation under this section
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Aban Offshore LTD vs Commnr. of Customs (import)
Court's Decision & Legal Precedent
A foreign-going vessel which enters Indian territorial waters temporarily for the purpose of undergoing repairs and which is subsequently removed from Indian territorial waters does not constitute goods imported into India for home consumption merely by reason of such entry and repair. The completion of the act of importation requires not only that the goods enter Indian territorial waters, but also that they satisfy the requirement of being intended for primary use in India (home consumption). Mere repair of a vessel does not constitute putting the vessel to use or utility in India, and therefore does not satisfy the home consumption requirement. Consequently, customs duty is not chargeable on a foreign-going vessel that enters Indian territorial waters solely for repair purposes, despite such entry technically constituting the commencement of importation. However, foreign-going vessels remain subject to the procedural and regulatory compliance requirements of the Customs Act upon entering Indian territorial waters, and violation of these procedural provisions (such as failure to file appropriate documents or deliver import manifests) remains actionable even absent the completion of import.
On this section: Provides for penalty on goods. Court examined whether this section was applicable.
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Cargill India P. LTD vs Commr. of Customs, Vishakhapatnam
Court's Decision & Legal Precedent
When an exporter files free shipping bills for export goods and subsequently seeks to claim duty drawback, while the exporter cannot invoke 'reasons beyond control' under Rule 12(1)(a) merely on the ground of lack of legal awareness, the Board's Circular No. 04/2004 dated 16.01.2004 empowers the Commissioner to examine and consider individual requests for drawback on merits and facts without requiring formal conversion of the bills, provided the claim pertains to All Industry Rates of drawback (not brand rates). Physical examination of goods is not a precondition for granting such drawback claims, as the Customs Act only requires that export goods be cleared after satisfying that they are not prohibited and any applicable duty is paid. For non-dutiable export goods, the absence of physical examination does not bar drawback claims.
On this section: Court compared unamended Section 113 (pre-Finance Act 2003) with amended Section 113 (post-14 May 2003) to illustrate the legislature's intent in removing reference to 'dutiable' goods in certain confiscation grounds, supporting the argument that export goods may not require physical examination for clearance.
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Union of India vs A. M. Overseas
Court's Decision & Legal Precedent
When seized funds are withdrawn from a bank account before an interim stay order is granted by the appellate court, the appeal becomes infructuous in relation to those funds. However, the seizure orders can be lifted prospectively to permit future operation of the account, and the authorities may proceed with fresh legal action based on completed investigation.
On this section: Powers of customs authorities in relation to confiscation and seizure
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… It is also clear that the claim for provisional release need not be considered where goods are liable for absolute confiscation either under Section 111 and 113 of the Customs Act, 1932. In that view of the matter, the relief sought for by the petitioner cannot be granted. However, since the show cause notice issued to W.P (C) No.37317/2024 -5 the petitioner is already listed for adjudication, it is made clear that the adjudicating …
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… (e) that the goods exported by M/s. G & S International and M/s. A's Raj International and M/s. Shreya Overseas, and misdeclared in terms of description & value are also liable for confiscated for violations under the provisions of Section 113 of the Customs Act, 1962 but the same are not available for confiscation. (f) Since M/s. G & S International is a proprietorship firm under proprietorship of Mr. Sita Ram Agarwal, the Adjudicating Authority imposed a penalty of Rs. 30 Lakhs only on Mr. Sita Ram Agarwal under section 114 of the Customs Act, …
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… (e) that the goods exported by M/s. G & S International and M/s. A's Raj International and M/s. Shreya Overseas, and misdeclared in terms of description & value are also liable for confiscated for violations under the provisions of Section 113 of the Customs Act, 1962 but the same are not available for confiscation. (f) Since M/s. G & S International is a proprietorship firm under proprietorship of Mr. Sita Ram Agarwal, the Adjudicating Authority imposed a penalty of Rs. 30 Lakhs only on Mr. Sita Ram Agarwal under section 114 of the Customs Act, …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 113
What have the courts held on Section 113 of the Customs Act?
Siddachalam Exports Private LTD vs Commissioner of Central Excise Delhi-iii (01 Apr 2011) is the leading judgment on this section among those set out below: Court clarified that goods subject to conditions of export that are violated (such as over-valuation for fraudulent drawback) can be subject to confiscation under this section. Another 3 judgments on this section are set out below, all of them from the Supreme Court. They run from 2006 to 2017.
How do I find court cases under Section 113 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 113, section 113 Customs Act 1962, section 113 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 4 reported judgments on this section are set out on this page, beginning with Siddachalam Exports Private LTD vs Commissioner of Central Excise Delhi-iii (01 Apr 2011).
What should I read with Section 113 of the Customs Act, and has it changed?
Its own text turns on section 7 (Appointment of customs ports, airports, etc), section 33 (Unloading and loading of goods at approved places only), section 34 (Goods not to be unloaded or loaded except under supervision of customs officer), section 74 (Drawback allowable on re-export of duty-paid goods), and on 2 further provisions, so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Customs (Publication of names) Rules, 1975 (1975).
When did Section 113 of the Customs Act come into force?
Section 113 of the Customs Act, cited as Customs Act 1962 113, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.