ORDER : S.P. Bharucha, J. We have no doubt whatsoever, on the facts of the case, that there was an attempt to export from a place other than an export port prohibited goods which had been brought near the coast of India. That the place from where the goods were seized was ten kilometers away from the coast does not mean that they were not seized from "near" the coast. What is "near" would depend in each individual case upon its facts and we are satisfied that the provisions of Section 113(C) of the Customs Act are attracted to the facts of this case. The civil appeal is dismissed with costs.