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119. Confiscation of goods used for concealing smuggled goods.

Detailed Description

 

Confiscation of goods used for concealing smuggled goods. -

SECTION 119. 

Any goods used for concealing smuggled goods shall also be liable to confiscation. 

Explanation. - In this section, "goods" does not include a conveyance used as a means of transport.
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Hierarchy
Indirect Tax
Customs Act,1962
Confiscation of goods and conveyances and imposition of penalties
119. Confiscation of goods used for concealing smuggled goods.
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Added:
Aug 30, 2025
Updated:
Aug 30, 2025
Related Acts
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
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