Customs Act, 1962 — Chapter XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
111. Confiscation of improperly imported goods, etc.
The following goods brought from a place outside India are liable to confiscation: (a) goods imported by sea/air unloaded at a non-customs port/airport; (b) goods imported by land through unspecified routes/land customs stations; (c) dutiable/prohibited goods found concealed in a package; (d) any goods imported/attempted to be imported, or brought within customs limits for import, contrary to any prohibition under this Act or any other law; (e)-(f) dutiable/prohibited goods not included/wrongly stated in the arrival manifest; (g)-(h) goods unloaded/attempted to be unloaded at a place other than approved, or in contravention of section 32/33/34; (i) dutiable/prohibited goods found in a package after unloading and not accounted for; (j) dutiable/prohibited goods removed from a customs area/warehouse without permission or contrary to Chapter VII/IX; (k) goods for which specified exemption/concession-linked import conditions are not observed; (l) dutiable/prohibited goods not included/wrongly declared in the bill of entry or any other document; (m) goods entered on any document which are found on examination to not correspond in respect of value or other particulars, unless the discrepancy is within a permissible margin; (n) dutiable/prohibited goods concealed in any manner in a conveyance; (o) goods exempted subject to a condition which is not observed; (p) notified goods in respect of which requirements of Chapter IVA are contravened.
