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Customs_Act,_1962

Section / Rule Number Content


111 Confiscation of improperly imported goods, etc.
112 Penalty for improper importation of goods, etc
113 Confiscation of goods attempted to be improperly exported, etc
114 Penalty for attempt to export goods improperly, etc
114A Penalty for short-levy or non-levy of duty in certain cases
114AA Penalty for use of false and incorrect material
114AB Penalty for obtaining instrument by fraud, etc.
114AC Penalty for fraudulent utilisation of input tax credit for claiming refund.
115 Confiscation of conveyances
116 Penalty for not accounting for goods
117 Penalties for contravention, etc., not expressly mentioned
118. Confiscation of packages and their contents.
119. Confiscation of goods used for concealing smuggled goods.
120. Confiscation of smuggled goods notwithstanding any change in form, etc.
121. Confiscation of sale-proceeds of smuggled goods.
122 Adjudication of confiscations and penalties
122A Adjudication Procedure
123 Burden of proof in certain cases
124 Issue of show cause notice before confiscation of goods, etc
125 Option to pay fine in lieu of confiscation
126. On confiscation, property to vest in Central Government.
127. Award of confiscation or penalty by customs officers not to interfere with other punishments.

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