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Chapter 14: Confiscation of goods and conveyances and imposition of penalties

Customs Act,1962 • Indirect Tax

Acts in this Chapter (18)

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112 Penalty for improper importation of goods, etc
0 sections 0 rules
113 Confiscation of goods attempted to be improperly exported, etc
0 sections 0 rules
114 Penalty for attempt to export goods improperly, etc
0 sections 0 rules
114A Penalty for short-levy or non-levy of duty in certain cases
0 sections 0 rules
114AA Penalty for use of false and incorrect material
0 sections 0 rules
114AB Penalty for obtaining instrument by fraud, etc.
0 sections 0 rules
114AC Penalty for fraudulent utilisation of input tax credit for claiming refund.
0 sections 0 rules
115 Confiscation of conveyances
0 sections 0 rules
116 Penalty for not accounting for goods
0 sections 0 rules
117 Penalties for contravention, etc., not expressly mentioned
0 sections 0 rules
118. Confiscation of packages and their contents.
0 sections 0 rules
119. Confiscation of goods used for concealing smuggled goods.
0 sections 0 rules
120. Confiscation of smuggled goods notwithstanding any change in form, etc.
0 sections 0 rules
121. Confiscation of sale-proceeds of smuggled goods.
0 sections 0 rules
122 Adjudication of confiscations and penalties
0 sections 0 rules
123 Burden of proof in certain cases
0 sections 0 rules
124 Issue of show cause notice before confiscation of goods, etc
0 sections 0 rules
125 Option to pay fine in lieu of confiscation
0 sections 0 rules
Chapter Statistics
18
Acts
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Sections
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Rules
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Forms
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Indirect Tax
Customs Act,1962
Confiscation of goods and conveyances and imposition of penalties
Chapter Information
Chapter Number:
14
Order:
0
Created:
Aug 30, 2025
Updated:
Aug 30, 2025
Recently Added Acts
112 Penalty for improper importation of goods, etc 0 sections • Added: Aug 30, 2025
113 Confiscation of goods attempted to be improperly exported, etc 0 sections • Added: Aug 30, 2025
114 Penalty for attempt to export goods improperly, etc 0 sections • Added: Aug 30, 2025
114A Penalty for short-levy or non-levy of duty in certain cases 0 sections • Added: Aug 30, 2025
114AA Penalty for use of false and incorrect material 0 sections • Added: Aug 30, 2025
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