https://www.taxtmi.com/acts?id=1118 Smuggled goods remain liable to confiscation notwithstanding any change in form. If smuggled goods are mixed with other goods so that they cannot be separated, the whole of the goods is liable to confiscation. However, where the owner proves absence of knowledge or reason to believe that the goods included smuggled goods, only goods equal in value to the smuggled portion are liable to confiscation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 May 2026 18:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1118 Smuggled goods remain liable to confiscation notwithstanding any change in form. If smuggled goods are mixed with other goods so that they cannot be separated, the whole of the goods is liable to confiscation. However, where the owner proves absence of knowledge or reason to believe that the goods included smuggled goods, only goods equal in value to the smuggled portion are liable to confiscation. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1118