Confiscation of improperly imported goods covers unauthorised import, concealment, declaration breaches, and violations of customs conditions.

Goods brought from outside India are liable to confiscation where import, unloading, landing, concealment, declaration, removal, transhipment, or clearance occurs in breach of customs law or other applicable prohibitions. The provision covers unauthorised unloading, import through unauthorised routes, concealment in conveyances or packages, omission from manifests or import reports, removal from customs areas or warehouses without permission, and failure to comply with required clearance or declaration particulars. It also applies to contravention of conditional exemptions, notified goods, and imports claimed at preferential duty rates.

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