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of <h1>Section 115 of Customs Act: Conditions for Confiscating Conveyances Involved in Smuggling or Non-Compliance Explained</h1> Section 115 of the Customs Act, 1962, outlines the conditions under which conveyances, such as vessels, aircraft, and vehicles, are subject to confiscation. Conveyances are liable if they are used to conceal goods, prevent customs seizure, fail to comply with stopping requirements, unload goods without permission, or are found missing substantial imported goods. Additionally, conveyances used in smuggling are subject to confiscation unless the owner can prove lack of knowledge or involvement. Owners of conveyances used for hire may opt to pay a fine instead of confiscation, which cannot exceed the market price of the smuggled goods.
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