Case Law Details
Nosch Labs Pvt Ltd. Vs Commissioner of Customs (CESTAT Hyderabad)
Section 113 of the Customs Act provides for confiscation of export goods i.e., goods attempted to be exported. It does not provide for confiscation of goods which have already been exported. The term ‘export goods’ is defined in Section 2(19) of the Customs Act as follows:
“(19) “export goods” means any goods which are to be taken out of India to a place outside India”
Thus, exported goods are not liable for confiscation under Section 113 but only export goods are so liable. Undisputedly, in this case, the goods have been exported. Once, they are exported, they move out of the customs control as well as the territory of India. In fact, the Customs Act, 1962 did not, during the relevant period, extend to outside the territory of India. Section 1 of the Act, as applicable during the relevant period read as follows:
Section 1. Short title, extent and commencement. –
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