I may mention that by this notification the Central Government had prohibited "the export otherwise than by post of any goods either directly or indirectly to any place outside India other than any of the countries or territories in the Schedule annexed to this order unless a declaration supported by such evidence as may be prescribed is furnished by the exporter to the prescribed 732 authority that the amount representing the full export value of the goods has been or will within the prescribed period be paid in the prescribed manner." According to the Deputy Collector Customs, the goods have been thus exported in contravention of the restrictions and prohibitions imposed under section 19 of the , read with section 12(1) and the Notification No. 12( 17) F. 1/47 dated August 4, 1947, issued thereunder, and section 23A of the Foreign Exchange Regulation Act, 1947, which exportation constituted an offence liable to be punished under section 167(8) of the .