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of <h1>Confiscation Rules: Smuggled Goods Undergo Changes or Mixed, Entire Batch Seizable - Customs Act, 1962, Section 120.</h1> Section 120 of the Customs Act, 1962, addresses the confiscation of smuggled goods. It states that smuggled goods can be confiscated even if they have undergone a change in form. If smuggled goods are mixed with other goods in a way that makes separation impossible, the entire batch is subject to confiscation. However, if the owner can prove ignorance of the smuggled nature of the goods, only the portion equal in value to the smuggled goods will be confiscated.
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