Confiscation of seized goods:

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..... es 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 .....

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..... k, 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 s .....

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