Section 119 concealment requires actual use of goods as an instrument; mere covering of contraband is insufficient.

Cartons are not liable to confiscation under Section 119 of the Customs Act unless they are actually used as an instrument for concealing smuggled goods. On the facts described, the cartons were merely placed over contraband gunny bags in a truck, and no sufficient nexus was shown between the carton owners and the owners of the contraband. Mere covering, without proof of concealment by the cartons themselves, was held insufficient to attract Section 119. The confiscation was therefore set aside and consequential relief followed.

---

---

Issues: Whether liril soap cartons were liable to confiscation under Section 119 of the Customs Act, 1962 on the ground that they had been used for concealing contraband goods.

Analysis: The cartons were found in a truck in a manner showing that the contraband gunny bags were covered by two or three layers of cartons. The facts did not establish that the cartons themselves were used as an instrument of concealment of the smuggled goods, nor was any nexus shown between the owners of the cartons and the owners of the contraband. Section 119 applies where goods are actually used for concealment, and not where there is only coverage without such concealment.

Conclusion: The confiscation was not sustainable and was set aside, with consequential relief to the appellants.

---