Lawgist115Confiscation of conveyances
(1) The following conveyances shall be liable to confiscation:--
(a) any vessel which is or has been within the Indian customs waters, any aircraft which is or has been in India, or any vehicle which is or has been in a customs area, while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods;
(b) any conveyance from which the whole or any part of the goods is thrown overboard, staved or destroyed so as to prevent seizure by an officer of customs;
(c) any conveyance which having been required to stop or land under section 106 fails to do so, except for good and sufficient cause;
(d) any conveyance from which any warehoused goods cleared for exportation, or any other goods cleared for exportation under a claim for drawback, are unloaded, without the permission of the proper officer;
(e) any conveyance carrying imported goods which has entered India and is afterwards found with the whole or substantial portion of such goods missing, unless the master of the vessel or aircraft is able to account for the loss of, or deficiency in, the goods.
(2) Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal 1***:
Provided that where any such conveyance is used for the carriage of goods or passengers for hire, the owner of any conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine not exceeding the market price of the goods which are sought to be smuggled or the smuggled goods, as the case may be.
Explanation.--In this section, "market price" means market price at the date when the goods are seized.
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1. The words "and that each of them had taken all such precautions against such use as are for the time being specified in the rules" omitted by Act 26 of 1988, s. 79 (w.e.f. 13-5-1988).
- 111 Confiscation of improperly imported goods, etc
- 112 Penalty for improper importation of goods, etc
- 113 Confiscation of goods attempted to be improperly exported, etc
- 114 Penalty for attempt to export goods improperly, etc
- 114A Penalty for short-levy or non-levy of duty in certain cases
- 114AA Penalty for use of false and incorrect material
- 115 Confiscation of conveyances
- 116 Penalty for not accounting for goods
- 117 Penalties for contravention, etc., not expressly mentioned
- 118 Confiscation of packages and their contents
- 119 Confiscation of goods used for concealing smuggled good
- 120 Confiscation of smuggled goods notwithstanding any change in form, etc
- 121 Confiscation of sale-proceeds of smuggled goods
- 122 Adjudication of confiscations and penalties
- 122A Adjudication Procedure
- 123 Burden of proof in certain cases
- 124 Issue of show cause notice before confiscation of goods, etc
- 125 Option to pay fine in lieu of confiscation
- 126 On confiscation, property to vest in Central Government
- 127 Award of confiscation or penalty by customs officers not to interfere with other punishments
