Confiscation of improperly imported goods, etc
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....iscation: - (a) any goods imported by sea or air which are unloaded or attempted to be unloaded at any place other than a customs port or customs airport appointed under clause (a) of section 7 for the unloading of such goods; (b) any goods imported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for th....
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.... conveyance in contravention of the provisions of section 32, other than goods inadvertently unloaded but included in the record kept under sub-section (2) of section 45; (h) any dutiable or prohibited goods unloaded or attempted to be unloaded in contravention of the provisions of section 33 or section 34; (i) any dutiable or prohibited goods found concealed in any manner in any....
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.... respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under section 77 ^3[in respect thereof, or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54;] (n) any dutiable or prohibited goods transitted with or without trans....
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.... 1. Inserted vide Customs (Amendment) Act, 1969 w.e.f. 03-01-1969 2. Substituted vide Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973 dated 01-09-1973 before it was read as, "any dutiable or prohibited goods which do not correspond in any material particular" 3. Substituted vide Section 108 of the Finance Act....
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