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of <h1>Confiscation of Goods for Customs Act Violations: Key Sections 111, 113 & 120 Explained</h1> Confiscation of seized goods involves the appropriation of goods by the Central government following a seizure. The adjudicating authority determines confiscation based on violations outlined in Sections 111 and 113 of the Customs Act, 1962. Goods may be confiscated if imported or exported unlawfully, including unloading at unauthorized locations, mis-declaration, or intent to evade customs duties. Smuggled goods, even if altered or mixed with other goods, are subject to confiscation under Section 120. Confiscation applies to goods that do not match declared values or particulars, including those under export promotion schemes.
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