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of <h1>Goods Exempt from Customs Duties if Exported Instead of Confiscated Under Sea Customs Act Section 182</h1> This notification, issued under the Sea Customs Act of 1878, exempts certain goods from customs duties. Specifically, it applies to goods imported into India but denied clearance due to non-compliance with Import Trade Control Regulations. These goods, if confiscated under section 182 of the Sea Customs Act, are exempted from customs duties if they are allowed to be exported instead of being confiscated, upon payment of a fine or through other means. This exemption is applicable to the State of Pondicherry as of January 8, 1962, under Notification No. 4-Cus.
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