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...., Sections 115 provides for confiscation of vessel / conveyance in the following circumstances: (a) A conveyance within Indian waters or port or Customs area, which is constructed, adopted, altered or altered for concealing goods. (b) A conveyance from which goods are thrown overboard, staved or destroyed so as to prevent seizure by Customs officers. (c) A conveyance, which disobeys an order....

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....or transhipped under the provisions of Customs Act and these are not unloaded at the place of destination in India or if the quantity unloaded is short of the quantity to be unloaded at particular destination. Penalty may be waived if failure to unload or deficiency in unloading is accounted for to the satisfaction of competent officer. Thus, if there is any shortage, which is not satisfactorily a....