Confiscation of conveyances/packages etc. - CBEC's Customs Manual 2023 - Customs

4. Confiscation of conveyances/packages etc.: 4.1 In addition to confiscation of goods, the conveyances, i.e., any vessel or any aircraft which is or has been within Indian customs waters / in India or any vehicle, which is or has been in a customs area, while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods shall be liable to confiscation; also any conveyance or animal used, as a means of transport/ or in the carriage, in the smuggling of any goods shall be liable to confiscation; also any conveyance from which any warehouse goods cleared for exportation, or any other goods cleared for exportation under a claim for drawback, are unloaded, without the permission of the proper officer are liable to confiscation as per Section 115 of the Customs Act, 1962. 4.2 As per Section 118 of the Customs Act, 1962, in case where any goods imported in a package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confiscation. Also in case where any goods are brought in a package within the limits of customs area for the purpose of exportation and are liable to confiscation, the package and any other goods contained therein shall also be liable to confiscation. 4.3 The goods used for concealing smuggled goods are liable to confiscation as per Section 119 of the Customs Act, 1962. [in this section goods do not include a conveyance used as a means of transport.] 4.4 Where any smuggled goods are sold by a person having knowledge or reason to believe that the goods are smuggled goods, the sale proceeds thereof shall be liable to confiscation as per Section 121 of the Customs Act, 1962.