Section 114
Penalty for attempt to export goods improperly, etc . —A —Any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 113, or abets the doing or omission of such an act, shall be liable,—
114. Penalty for attempt to export goods improperly, etc . —A —Any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 113, or abets the doing or omission of such an act, shall be liable,—
(i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty 7 [not exceeding three times the value of the goods as declared by the exporter or the value as determined under this Act], whichever is the greater;