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of <h1>Section 111 of Customs Act: Goods Confiscation Rules for Improper Importation via Unauthorized Routes or Concealment Explained.</h1> Section 111 of the Customs Act, 1962, outlines the conditions under which improperly imported goods are subject to confiscation. Goods liable to confiscation include those unloaded at unauthorized locations, imported via unauthorized routes, or concealed in any manner. Dutiable or prohibited goods not declared in required manifests, unloaded in violation of customs provisions, or removed from customs areas without permission are also subject. Additional grounds include discrepancies in declarations, unauthorized transshipment, non-compliance with conditions for duty exemptions, and violations related to preferential duty claims. These provisions ensure compliance with customs regulations and prevent illegal importation.
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