law: Custom Act, 1962 
  113.
  
  Confiscation of Goods Attempted to be Improperly Exported, Etc. – 
  The
  
  following export goods shall be liable to confiscation :- 
  (a) any 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) any 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) any dutiable or prohibited 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) any 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 this Act or any other law for the time being in force;
  (e) any dutiable or prohibited goods found concealed in a package which
  
  is brought within the limits of a customs area for the purpose of exportation;
  (f) any dutiable or prohibited goods which are loaded or attempted to be
  
  loaded in contravention of the provisions of section 33 or section 34;
  (g) any dutiable or prohibited 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) any dutiable or prohibited goods which are not included or are in
  
  excess of those included in the entry made under this Act, or in the case of
  
  baggage in the declaration made under section 77;
  ( i ) any dutiable or prohibited goods or goods
  
  entered for exportation under claim for drawback which do not correspond in any
  
  material particular with the entry made under this Act or in the case of
  
  baggage with the declaration made under section 77 in respect thereof;
  (ii) any 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 this Act in relation to the fixation of rate of
  
  drawback under section 75;
  (j) any goods on which import duty has not been paid and which are
  
  entered for exportation under a claim for drawback under section 74;
  (k) any goods cleared for exportation under a claim for drawback which
  
  are not loaded for exportation on account of any wilful act, negligence or
  
  default of the exporter, his agent or employee, or which after having been
  
  loaded for exportation are unloaded without the permission of the proper
  
  officer;
  (l) any specified goods in relation to which any provisions of Chapter
  
  IVB or of any rule made under this Act for carrying out the purposes of that
  
  Chapter have been contravened.