https://www.taxtmi.com/acts?id=1107 Goods brought from outside India are liable to confiscation where import, unloading, landing, concealment, declaration, removal, transhipment, or clearance occurs in breach of customs law or other applicable prohibitions. The provision covers unauthorised unloading, import through unauthorised routes, concealment in conveyances or packages, omission from manifests or import reports, removal from customs areas or warehouses without permission, and failure to comply with required clearance or declaration particulars. It also applies to contravention of conditional exemptions, notified goods, and imports claimed at preferential duty rates. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 11:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1107 Goods brought from outside India are liable to confiscation where import, unloading, landing, concealment, declaration, removal, transhipment, or clearance occurs in breach of customs law or other applicable prohibitions. The provision covers unauthorised unloading, import through unauthorised routes, concealment in conveyances or packages, omission from manifests or import reports, removal from customs areas or warehouses without permission, and failure to comply with required clearance or declaration particulars. It also applies to contravention of conditional exemptions, notified goods, and imports claimed at preferential duty rates. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1107