Next due
11 OCTGSTR-1 · Outward supplies · Sep 2026in 3 days 15 OCTPF & ESI · Contributions · Sep 2026in 7 days 20 OCTGSTR-3B · Summary return · Sep 2026in 12 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 13 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 22 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 30 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 44 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 52 days
All due dates

Sections 14C to 14E of the Foreign Trade (Development and Regulation) Act, 1992: catch-all controls, licence suspension and offences

Section 14C is a catch-all: no person shall export any material, equipment or technology knowing it is intended for a biological, chemical or nuclear weapon, or for missile...

Published
Updated
Reading time
9 min
Views
7
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
International Trade
Published
October 2, 2026
Last updated
Oct 7, 2026
Reading time
9 min
0:00
Last updated: October 2026Verified against: Government sources

These three sections complete Chapter IVA. Section 14C bars the export of any material, equipment or technology that the exporter knows is meant for making weapons. Section 14D lets the Director General suspend or cancel a licence first and hear the holder within six months. Section 14E sends the penalty and the prison term to the 2005 weapons of mass destruction law and requires prior sanction before a court takes cognizance. All three were inserted by the 2010 Amendment Act, so this article explains them as per the Act as enacted in 1992 read with the 2010 Amendment Act.

Section 14C: the catch-all control

Section 14C reads: "No person shall export any material, equipment or technology knowing that such material, equipment or technology is intended to be used in the design or manufacture of a biological weapon, chemical weapon, nuclear weapon or other nuclear explosive device, or in their missile delivery systems."

The marginal note calls it "Catch-all controls". Four features stand out.

  1. It applies to "any" material, equipment or technology. It is not limited to items in a list. That is why it is called a catch-all.
  2. It turns on knowledge. The prohibition applies where the exporter exports "knowing that" the item "is intended to be used" for the purposes named. The section does not say how the knowledge is shown or by whom.
  3. The purposes are named. Design or manufacture of a biological weapon, a chemical weapon, a nuclear weapon or other nuclear explosive device, or their missile delivery systems.
  4. It speaks only of export. Section 14C does not mention transfer, transit, trans-shipment or brokering, which are named in sections 14A and 14B. See our article on sections 14A and 14B.

The sources consulted do not say how an exporter proves what the buyer intends, and no rule, Order or notification on this is stated here. For the practical side, see our guide on SCOMET export controls and the catch-all provision. If a controlled item needs an authorisation, see our page on the restricted items import-export licence.

Example: Harbor Chemicals (an invented firm) receives an order from a foreign buyer for a quantity of a general-purpose material. During due diligence it learns that the buyer plans to use it in making a chemical weapon. Section 14C bars Harbor from exporting it once it knows of that intended use, even if the material is not on any list of controlled items.

Section 14D: suspension or cancellation first, hearing later

Section 14D reads: "The Director General or an officer authorised by him may, by order, suspend or cancel a licence to import of export or specified goods or services or technology without giving the holder of the licence a reasonable opportunity of being heard but such person shall be given a reasonable opportunity of being heard within six months of such order and thereupon the Director General or the officer so authorised may, if necessary, by order in writing, confirm, modify or revoke such order."

Printing slip: the gazette prints "import of export or specified goods"; the sense is evidently "import or export of specified goods or services or technology". It is flagged here and not corrected in the quotation.

How it differs from section 9(4)

Compare the ordinary rule in section 9(4), which allows suspension or cancellation of a licence only after "a reasonable opportunity of being heard". Section 14D reverses the order:

PointSection 9(4)Section 14D
Who actsThe Director General or the officer authorised under section 9(2)The Director General or an officer authorised by him
HearingBefore the suspension or cancellationAfter it, within six months of the order
What the hearing can lead toNot stated in the sub-sectionThe order can be confirmed, modified or revoked
Reasons recorded in writingRequired ("for good and sufficient reasons, to be recorded in writing")Not stated in the section; the order that confirms, modifies or revokes is to be "in writing"

For section 9(4), see our article on section 9.

What section 14D does not say

  • It does not say which licences. Its words are "a licence to import or export ... specified goods or services or technology".
  • It does not give a ground for suspension. The Act is silent on the grounds, so the reader should check for any rule or notification.
  • It does not say what happens to the goods or shipments during the six months.
  • Section 14D uses the single word "licence" and, unlike section 9 as amended in 2010, does not say "licence, certificate, scrip or any instrument bestowing financial or fiscal benefits".

An aggrieved holder should keep the date of the order, since the six months run "of such order", and should ask in writing for the hearing the section promises. Keep a copy of every letter you send.

Section 14E: offences and penalties

Section 14E has three sub-sections.

(1) Penalty. "In case of a contravention relating to specified goods, services or technologies, the penalty shall be in accordance with the provisions of the Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005." So the amount does not come from section 11 of the Foreign Trade Act. It comes from the 2005 Act. That Act is not in the sources consulted and no figure is given here.

(2) Imprisonment. Where a person "contravenes or attempts to contravene or abets, any of the provision(s) of this Chapter in relation to import or export of any specified goods or services or technology, he shall, without prejudice to any penalty which may be imposed on him, be punishable with imprisonment for a term stipulated in" the 2005 Act. The three verbs are contravenes, attempts to contravene and abets. The term of imprisonment is "stipulated in" the 2005 Act. No term is stated here.

(3) Sanction. "No court shall take cognizance of any offence punishable under this Chapter without the previous sanction of the Central Government or any officer authorised in this behalf by the Central Government by general or special order." In plain terms, a prosecution needs prior sanction. The section says nothing about who may complain or about the court.

Penalty and prosecution are separate

The words "without prejudice to any penalty which may be imposed" show that the money penalty and the prison term are separate consequences. A penalty is dealt with by the Adjudicating Authority after a notice (see sections 13 and 14); imprisonment follows only on a court case that has the required sanction. Whether the penalty route under the 2005 Act is the same as the adjudication route under this Act is not stated in the Foreign Trade Act, so the current 2005 Act should be checked.

Another point: section 12 says a penalty or confiscation under the Act does not prevent any other punishment under another law, and section 18A (inserted in 2010) says the Act is in addition to other laws. See section 18A.

Other laws

The 2005 Act is a separate law; its text is not reproduced here. Readers should check the current provisions on penalty and imprisonment, together with any notification under Chapter IVA.

The Policy in the background

The Foreign Trade Policy 2023, Chapter 10, para 10.01 (in the copy consulted), records that these provisions are in Chapter IVA of the Act "as amended in 2010". The detail of authorisations is for the Policy and the Handbook, which can change.

Need help with an export control or licence issue?

If your licence has been suspended under section 14D, or you must decide whether an export falls within the catch-all control, our restricted items import-export licence service can help you review the facts and prepare your written response. Later amendments to the Act, the Rules and the Policy should be checked.

Key takeaways

  • Section 14C bars the export of any material, equipment or technology known to be intended for weapon design or manufacture or missile delivery systems.
  • Section 14D allows suspension or cancellation of a licence without a prior hearing, with a hearing within six months, after which the order can be confirmed, modified or revoked.
  • Section 14E ties the penalty and the term of imprisonment to the 2005 Act; no figure is in the Foreign Trade Act.
  • No court can take cognizance of an offence under Chapter IVA without previous sanction of the Central Government or an authorised officer.
  • The Chapter was inserted by the 2010 Amendment Act.

Read next

Disclaimer: Based on the Foreign Trade (Development and Regulation) Act, 1992 as enacted read with the Amendment Act of 2010, and on the Foreign Trade (Regulation) Rules, 1993 as notified read with the Amendment Rules of 2015, as consulted on 2 October 2026. Later amendments, the current Foreign Trade Policy and the Handbook of Procedures should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 14C to 14E

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is the catch-all control in section 14C?

It bars the export of any material, equipment or technology where the exporter knows it is intended to be used in designing or making a biological, chemical or nuclear weapon, or in missile delivery systems.

Can my licence be suspended without a hearing?

Under section 14D, yes, for a licence to import or export specified goods, services or technology. A reasonable opportunity of being heard must then be given within six months of the order.

Settle the facts first; the right section and the right form follow from them.

— TaxClue Compliance Desk

Sections 14C to 14E: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

It bars the export of any material, equipment or technology where the exporter knows it is intended to be used in designing or making a biological, chemical or nuclear weapon, or in missile delivery systems.

Under section 14D, yes, for a licence to import or export specified goods, services or technology. A reasonable opportunity of being heard must then be given within six months of the order.

Confirm, modify or revoke the order, by order in writing, if necessary.

Section 14E(1) says it is in accordance with the 2005 weapons of mass destruction law. The figure is not in the Foreign Trade Act or the sources consulted.

Section 14E(2) says a person who contravenes, attempts to contravene or abets a contravention is punishable with imprisonment for a term stipulated in the 2005 Act. No term is stated here.

No. Section 14E(3) requires the previous sanction of the Central Government or an authorised officer before a court takes cognizance.