LawgistThe Customs Act
118Confiscation of packages and their contents
(a) Where any goods imported in a package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confiscation.
(b) Where any goods are brought in a package within the limits of a customs area for the purpose of exportation and are liable to confiscation, the package and any other goods contained therein shall also be liable to confiscation.
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CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
- 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
