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        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.

        <h1>Smuggling of foreign-origin cigarettes triggers seizure under Customs Act for mis-declaration and COTPA packaging violations.</h1> Seizure followed intelligence-led inspection of a container mis-declared as bathroom and sanitary fittings, which contained foreign-origin cigarettes lacking mandatory COTPA packaging and labelling; the contraband was seized under the Customs Act, 1962, and further investigation is underway.

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