Section 113 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 113 is the export-side counterpart of section 111. It lists the cases in which goods meant for export are liable to confiscation: exporting from the wrong place or by the wrong route, exporting contrary to a prohibition, concealing goods in a package, loading without permission, mismatches with the entry, wrongful drawback or refund claims, and goods not loaded or unloaded without permission. This article explains each clause as printed in the text on the CBIC portal updated to 30 March 2022.
Export goods shall be liable to confiscation in the cases listed in clauses (a) to (l), including (ia) and (ja), fourteen items in all. They include goods attempted to be exported from a place other than an appointed port or airport (a), by an unspecified land or inland-water route (b), contrary to any prohibition (d), goods which do not correspond in value or any material particular with the entry (i), goods under a drawback claim that do not match information furnished for fixing the rate (ia) or on which import duty has not been paid (j), and goods entered under a claim of remission or refund to make a wrongful claim (ja).
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts may have changed this section, so check it before acting.
Where section 113 fits
Section 113 is in Chapter XIV, "Confiscation of goods and conveyances and imposition of penalties". The import-side section is explained in our post on confiscation of goods under Section 111. The penalty that goes with section 113 is in section 114. Confiscation of conveyances is in section 115.
If an export consignment has been held under section 113, our legal dispute resolution team can help you plan the response.
The fourteen cases
The section opens: "The following export goods shall be liable to confiscation". The clauses are as follows.
| Clause | Export goods liable to confiscation |
|---|---|
| (a) | 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) | 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) | Goods brought near the land frontier or the coast of India or near any bay, gulf, 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) | 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 the Act or any other law for the time being in force |
| (e) | Goods found concealed in a package which is brought within the limits of a customs area for the purpose of exportation |
| (f) | Goods loaded or attempted to be loaded in contravention of section 33 or section 34 |
| (g) | 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) | Goods not included or in excess of those included in the entry made under the Act, or in the case of baggage in the declaration made under section 77 |
| (i) | Goods entered for exportation which do not correspond in respect of value or in any material particular with the entry made under the Act, or in the case of baggage with the declaration under section 77 |
| (ia) | 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 the Act in relation to the fixation of rate of drawback under section 75 |
| (j) | Goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section 74 |
| (ja) | 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 Act or any other law for the time being in force |
| (k) | Goods cleared for exportation which are not loaded on account of any wilful act, negligence or default of the exporter, his agent or employee, or which after being loaded are unloaded without the permission of the proper officer |
| (l) | Specified goods in relation to which any provision of Chapter IVB or of any rule made for carrying out its purposes has been contravened |
Clauses (a) to (l) with (ia) and (ja) in addition make fourteen items in all.
Reading the clauses in groups
Wrong place or route: (a), (b), (c). These three look at where and how the goods leave. Clause (a) is for sea or air from a place other than an appointed customs port or airport. Clause (b) is for land or inland water outside a notified route under clause (c) of section 7. Clause (c) catches goods brought near the frontier, coast, bay, gulf, creek or tidal river for export from a place that is not a land customs station or appointed port. The word "attempted" appears in (a) and (b); (c) works on goods "brought near".
Prohibited and concealed goods: (d), (e). Clause (d) covers goods attempted to be exported, or brought into a customs area to be exported, contrary to a prohibition under the Act or any other law. Clause (e) covers goods found concealed in a package brought into a customs area for export.
Loading without leave: (f), (g). Clause (f) is tied to sections 33 and 34. Clause (g) is about loading, or taking by water, goods for a vessel bound for a place outside India without the proper officer's permission.
Mismatch with the declaration: (h), (i). Clause (h) covers goods not in the entry or in excess of it. Clause (i) covers goods that do not correspond in value or any material particular with the entry. The words "dutiable or prohibited" before "goods" in several clauses were omitted by the Finance Act, 2003 (32 of 2003) with effect from 14.05.2003, and clause (i) was substituted by that Act, as the footnotes print.
Drawback and refund: (ia), (j), (ja). Clause (ia) was inserted by the Finance (No.2) Act, 1991 (49 of 1991) with effect from 27.09.1991. Clause (ja) was inserted with effect from 28-03-2021 by section 95 of the Finance Act, 2021 (13 of 2021). These clauses link directly to section 74 and section 75 on drawback.
Not loaded, or unloaded without leave: (k). Goods cleared for export that are not loaded because of the exporter's wilful act, negligence or default, or that are unloaded after loading without permission. The words "under a claim for drawback" were omitted from this clause with effect from 14.05.2003, as the footnote prints.
Chapter IVB: (l). Specified goods where Chapter IVB or a rule under it is contravened. This clause was inserted by the Customs (Amendment) Act, 1969 (12 of 1969) with effect from 03.01.1969.
Example. Crest Apparel Pvt Ltd enters a consignment for export under a drawback claim. The goods that arrive at the port differ from the particulars the company furnished for fixing the drawback rate. Clause (ia) makes such goods liable to confiscation. In another case, the company enters goods under a claim of refund of duty and the claim is wrongful. Clause (ja) applies.
A printing point to note
The footnotes at the end of the section print the notes numbered 4 and 5 on one line (the note for clause (ja) runs into the note for clause (k)). The live text of both clauses is clear and the old words are not relied on.
What section 113 does not say
- It makes goods liable to confiscation; it does not say they must be confiscated. The decision is for the adjudication provisions.
- It does not set the penalty; section 114 does.
- It does not say how "material particular" is judged.
- It does not give a redemption fine; other provisions of the Act cover that.
Practical points
- Use the right port or airport. Clauses (a) to (c) bite on the place and route of export.
- Match the entry. Clauses (h) and (i) are about differences from the entry or baggage declaration.
- Keep drawback information consistent. Clause (ia) is about mismatches with information furnished for fixing the drawback rate.
- Pay import duty before claiming drawback on re-export. Clause (j) covers goods on which import duty has not been paid and for which drawback is claimed under section 74.
- Do not make a wrongful refund or remission claim. Clause (ja) catches it.
- Get permission before loading and unloading. Clauses (g) and (k) depend on the proper officer's permission.
Need help with an export seizure or notice?
If export goods have been held or a notice refers to section 113, our team can help you read the clauses against your documents. See our legal dispute resolution page.
Key takeaways
- Section 113 lists the cases in which export goods are liable to confiscation, in clauses (a) to (l), including (ia) and (ja).
- Place and route (a) to (c), prohibition and concealment (d) and (e), loading without leave (f) and (g), mismatch with the entry (h) and (i), drawback and refund (ia), (j) and (ja), non-loading or unloading (k), and Chapter IVB (l).
- Liability to confiscation is not the same as confiscation.
- Section 114 sets the related penalty.
- Later Finance Acts may have changed this section; check before acting.
Read next
- Section 114: penalty for attempt to export goods improperly
- Section 115: confiscation of conveyances
- Section 112: penalty for improper importation of goods
- Confiscation of goods under Customs: Section 111
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.