1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Conveyances and goods used for smuggling or concealing smuggled items face confiscation under Customs Act, 1962 Sections 115, 118, 119, 121.</h1> Under the Customs Act, 1962, conveyances such as vessels, aircraft, and vehicles used to conceal or transport smuggled goods are subject to confiscation. This includes any conveyance from which goods are unloaded without permission. Packages containing goods liable to confiscation also face confiscation, along with any other goods within them. Goods used to conceal smuggled items are confiscated, excluding transport conveyances. Additionally, proceeds from the sale of smuggled goods, if sold with knowledge of their illegal status, are subject to confiscation. These provisions are detailed in Sections 115, 118, 119, and 121 of the Act.
TaxTMI 
TaxTMI 
