Confiscation of goods can be ordered where goods are improperly imported, undeclared, misdeclared or mixed with smuggled goods.

Confiscation is appropriation after seizure vesting ownership in the Central government; the adjudicating authority orders confiscation for specified breaches including unloading or importation via non appointed places or routes, imports contrary to prohibitions, concealment, omission or mis declaration in manifests, intent to evade duty or fraudulently obtain export benefits, and export entries or baggage materially inconsistent with declarations. Smuggled goods remain liable even if altered, and inseparably mixed smuggled goods render the whole lot confiscable.

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