Section 119 - Confiscation of goods used for concealing smuggled goods

Confiscation of goods used for concealing smuggled goods renders concealment items forfeitable while excluding transport conveyances.

Confiscation attaches to items employed to conceal smuggled goods, making those concealment articles liable to seizure, while the statutory explanation excludes a conveyance used as a means of transport from the definition of goods and thus from forfeiture under this concealment-focused rule.