Section 5
Subs. by Act 22 of 2007, s. 112, for sub-section (1) (w.e.f. 11-5-2007).
5. Subs. by Act 22 of 2007, s. 112, for sub-section (1) (w.e.f. 11-5-2007).
any goods which he knows or has reason to believe are liable to confiscation under Section 111 or Section 113, as the case may be; or
(c) attempts to export any goods which he knows or has reason to believe are liable to confiscation under Section 113; or
(d) fraudulently avails of or attempts to avail of drawback or any exemption from duty provided under this Act in connection with 1 [export of goods; or]