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Home  Acts & Rules Customs Acts Customs Act, 1962 Chapter XIV = Confiscation of goods and conveyances and imposition of penalties Chapters List This
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Confiscation of goods and conveyances and imposition of penalties - Customs Act, 1962 |
| Chapter: XIV |
| Confiscation of goods and conveyances and imposition of penalties |
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Section 111
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Confiscation of improperly imported goods, etc
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Section 112
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Penalty for improper importation of goods, etc
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Section 113
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Confiscation of goods attempted to be improperly exported, etc
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Section 114
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Penalty for attempt to export goods improperly, etc
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Section 114A
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Penalty for short-levy or non-levy of duty in certain cases
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Section 114AA
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Penalty for use of false and incorrect material
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Section 114AB
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Penalty for obtaining instrument by fraud, etc.
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Section 114AC
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Penalty for fraudulent utilisation of input tax credit for claiming refund
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Section 115
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Confiscation of conveyances
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Section 116
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Penalty for not accounting for goods
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Section 117
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Penalties for contravention, etc., not expressly mentioned
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Section 118
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Confiscation of packages and their contents
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Section 119
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Confiscation of goods used for concealing smuggled goods
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Section 120
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Confiscation of smuggled goods notwithstanding any change in form, etc
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Section 121
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Confiscation of sale-proceeds of smuggled goods
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Section 122
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Adjudication of confiscations and penalties
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Section 122A
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Adjudication Procedure
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Section 123
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Burden of proof in certain cases
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Section 124
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Issue of show cause notice before confiscation of goods, etc
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Section 125
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Option to pay fine in lieu of confiscation
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Section 126
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On confiscation, property to vest in Central Government
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Section 127
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Award of confiscation or penalty by customs officers not to interfere with other punishments
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