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of <h1>Section 118 of Customs Act: Entire Package and Contents Subject to Confiscation for Non-Compliant Imported or Exported Goods.</h1> Section 118 of the Customs Act, 1962, addresses the confiscation of packages and their contents. It stipulates that if any goods imported in a package are subject to confiscation, the entire package and any other goods within it are also subject to confiscation. Similarly, if goods intended for exportation are brought into a customs area in a package and are liable to confiscation, the package and all its contents are also liable to confiscation. This provision ensures that all items associated with non-compliant goods are subject to the same legal consequences.
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