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Section 5

Subs. by Act 22 of 2007, s. 112, for sub-section (1) (w.e.f. 11-5-2007).

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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]