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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Confiscation of sale-proceeds: proceeds of knowingly sold smuggled goods are liable to seizure under customs law.</h1> Where a person sells smuggled goods and has knowledge or reason to believe they are smuggled, the sale-proceeds of those goods are liable to confiscation, targeting the economic benefit derived from the sale and linking confiscation to the seller's state of mind within the customs enforcement framework.

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