Customs Act, 1962 — Chapter XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
120. Confiscation of smuggled goods notwithstanding any change in form, etc.
- Smuggled goods may be confiscated notwithstanding any change in their form.
- Smuggled goods mixed with other goods so that they cannot be separated are liable to confiscation in their entirety; but where the owner of the other goods proves they were not knowingly permitted to be so mixed, only the smuggled goods are confiscated and the owner of the other goods is entitled to their return upon payment of a suitable amount as determined by the officer.
