Customs Act, 1962 — Chapter XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
125. Option to pay fine in lieu of confiscation
- Whenever confiscation of goods is authorised, the officer adjudging it may give the owner (or, where the owner is not known, the person from whose possession/custody the goods were seized) an option to pay, in lieu of confiscation, a fine as the officer thinks fit — mandatory where the goods are prohibited, and optional in other cases — in addition to any duty and charges payable.
- Where the fine is paid, the owner/person is also liable to any duty and charges payable in respect of the goods.
- Where the goods are, after confiscation, required to be re-exported under any law, the fine imposed shall not prevent such re-export.
