Customs Act : Confiscation of smuggled goods notwithstanding any change in from,etc. Indian Bare

Customs Act,1962

Act No : 52

Section : Confiscation of smuggled goods notwithstanding any change in from,etc.

120. Confiscation of smuggled goods notwithstanding any change in form, etc. (1) Smuggled goods may be confiscated notwithstanding any change in their form. (2) Where smuggled goods are mixed with other goods in such manner that the smuggled goods cannot be separated from such other goods, the whole of the goods shall be liable to confiscation: Provided that where the owner of such goods proves that he had no knowledge or reason to believe that they included any smuggled 1225 goods, only such part of the goods the value of which is equal to the value of the, smuggled goods shall be liable to confiscation.