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of <h1>Confiscation of Sale Proceeds for Smuggled Goods Under Section 121 of the Customs Act, 1962 Explained.</h1> Section 121 of the Customs Act, 1962, addresses the confiscation of sale proceeds from smuggled goods. It stipulates that if an individual sells goods knowing or having reason to believe they are smuggled, the proceeds from such a sale are subject to confiscation. This provision is part of broader regulations concerning the confiscation of goods and conveyances and the imposition of penalties under customs law.
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