Confiscation of goods: statutory breaches and concealment trigger confiscation and vestment of ownership in the government. Confiscation vests ownership of seized goods in the Central government and is decided by the adjudicating authority. Goods are liable to confiscation for breaches such as unloading at non appointed places, import via non notified routes, violations of prohibitions, concealment, undeclared or misdeclared manifests, misstatement of quantity, description or value, and intent to evade customs duty or fraudulently claim export benefits. Smuggled goods remain confiscable after alteration and, if inseparably mixed, the entire lot may be confiscated.
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.
Confiscation of goods: statutory breaches and concealment trigger confiscation and vestment of ownership in the government.
Confiscation vests ownership of seized goods in the Central government and is decided by the adjudicating authority. Goods are liable to confiscation for breaches such as unloading at non appointed places, import via non notified routes, violations of prohibitions, concealment, undeclared or misdeclared manifests, misstatement of quantity, description or value, and intent to evade customs duty or fraudulently claim export benefits. Smuggled goods remain confiscable after alteration and, if inseparably mixed, the entire lot may be confiscated.
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