Confiscation of seized goods: - CBEC's Customs Manual 2023 - Customs

3. Confiscation of seized goods: 3.1 The word confiscation implies appropriation consequential to seizure. The essence and the concept of confiscation is that after confiscation, the property of the confiscated goods vests with the Central government. 3.2 The adjudicating authority makes the decision regarding confiscation of goods. The specific/different categories of violations under which the import or export goods are liable to confiscation, are enumerated in Section 111 and 113 of the Customs Act. In general, any goods imported which are unloaded or attempted to be unloaded at any place other than appointed under clause (a) of section 7 for the unloading of such goods; or any goods imported through any routes other than notified under clause (c) of Section 7 of the Customs Act, 1962; also the goods which are imported or attempted to be imported or brought into Indian customs waters, contrary to any prohibition imposed by or under Customs Act, 1962 or any other law for the time being in force; also any dutiable or prohibited goods attempted to be cleared by way of concealment, undeclared in arrival manifest or import manifest, mis-declaration in quantity, description or value etc., are liable to be confiscated. The imported or export goods are also liable to confiscation if there is an intention to evade Customs duty or to fraudulently avail the exemption / benefits available subject to any condition or under various export promotion schemes, such as Drawback, EOU etc. Also liable to confiscation are goods entered for exportation which does not correspond in respect of value or in any material particular with the entry made or in the case of baggage with the declarations made under Section 77 of the Customs Act, 1962. 3.3 Smuggled goods may be confiscated even if its form has been changed. In case the smuggled goods are mixed with other goods in such manner that the smuggled goods cannot be separated from such other goods, then the whole of goods are liable to be confiscated as per Section 120 of the Customs Act, 1962.