( 1 ) AT the hearing of this appeal from the judgment and order passed by P. K. Banerjee, J. on the 23rd of March, 1973, discharging the rule and dismissing the petition filed by the appellant under Art. 226 of the Constitution before a Division Bench of this court consisting of Sabyasachi Mukharji, and Murari Mohan Dutt, JJ. , the Division Bench noted that from the contentions made on behalf of the parties before them the following points arose for consideration: - (1) Whether, by virtue of S. 23a of the Foreign Exchange Regulation Act, 1947, the provisions of Ss. 113 and 114 of the Customs Act, 1962 are attracted for contravention of S. 12 (1) of the Foreign Exchange Regulation Act, 1947, in relation to goods which had been exported beyond India. (2) Whether, when goods have been exported beyond India such goods may be said to be ?export goods? as defined in S. 2 (19) of the Customs Act, 1962 and liable to confiscation under S. 113 for the purpose of imposition of penalty under S. 114 of the said Act.

( 2 ) THE Division Bench noticed that the above points had come up for consideration before other Division Benches of this Court but th