No confiscation of goods already been exported | Section 113 | Customs Act

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...