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of <h1>Customs Manual 2025: Confiscation Rules for Smuggling Under Sections 115, 118, 119, and 121 of Customs Act 1962.</h1> The Customs Manual 2025 outlines the conditions under which conveyances and packages are subject to confiscation under the Customs Act, 1962. Conveyances such as vessels, aircraft, or vehicles used for concealing goods or involved in smuggling are liable to confiscation. Packages containing goods subject to confiscation, along with their contents, are also liable. Goods used to conceal smuggled items are subject to confiscation, excluding the conveyance itself. Additionally, proceeds from the sale of smuggled goods, when sold knowingly, are liable to confiscation. These provisions are detailed in Sections 115, 118, 119, and 121 of the Act.
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