The Customs Act

Confiscation of improperly imported goods, etc

Penalty for improper importation of goods, etc

Confiscation of goods attempted to be improperly exported, etc

Penalty for attempt to export goods improperly, etc

Penalty for short-levy or non-levy of duty in certain cases

Penalty for use of false and incorrect material

Confiscation of conveyances

Penalty for not accounting for goods

Penalties for contravention, etc., not expressly mentioned

Confiscation of packages and their contents

Confiscation of goods used for concealing smuggled good

Confiscation of smuggled goods notwithstanding any change in form, etc

Confiscation of sale-proceeds of smuggled goods

Adjudication of confiscations and penalties

Adjudication Procedure

Burden of proof in certain cases

Issue of show cause notice before confiscation of goods, etc

Option to pay fine in lieu of confiscation

On confiscation, property to vest in Central Government

Award of confiscation or penalty by customs officers not to interfere with other punishments


CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES


Where any smuggled goods are sold by a
person having knowledge or reason to believe that the goods are smuggled goods, the sale-proceeds
thereof shall be liable to confiscation.


LAWGIST

# 121 Confiscation of sale-proceeds of smuggled goods