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| Home > Indian Bare Acts > CUSTOMS ACT, 1962 > CHAPTER XIV CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES |
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| CUSTOMS ACT, 1962 |
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Title : CUSTOMS ACT, 1962
Year : 1962
Act : CHAPTER XIV CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
111.
Confiscation of improperly imported goods, etc.
111.Confiscation of improperly imported goods, etc. The following goods brought from a place outside India shall be liable to confiscation;-
(a) any goods imported by sea or air which are unloaded or
attempted be unloaded at any place other than a customs
port or customs airport appointed under clause (a) of section
7 for the unloading of such goods ;
(b) any goods imported by land or inland water through any
route other , than a route specified in a notification issued
under clause ( c) of section 7for the import of such goods;
(c) any dutiable or prohibited goods brought into any bay,
gulf, creek or tidal river for the purpose of being landed at
a place other than a customs port;
(d) any goods which are imported or attempted to be
imported or are brought within the Indian customs waters for
the purpose of being imported, contrary to any prohibition
imposed by or under this Act or any other law for the time
being in force;
(e) any dutiable or prohibited goods found concealed in any
manner in any conveyance;
(f)any dutiable or prohibited goods required to be mentioned,
under the regulations in an import manifest or import report
which are not so mentioned;
(g) any dutiable or prohibited goods which are unloaded
from a conveyance in contravention of the provisions of
section
1220
32, other than goods inadvertently unloaded but included in
the record kept under' sub-section (2) of section 45 ;
(h)any dutiable or prohibited goods unloaded or attempted to
be unloaded in contravention of the provisions of section 33
or section 34 ;
(i)any dutiable or prohibited goods found concealed in any
manner in any package either before or after the unloading
thereof;
(j)any dutiable or prohibited goods removed or attempted to
be removed from a customs area or a warehouse without the
permission of the proper officer or contrary to the terms of
such permission;
(k)any dutiable or prohibited goods imported by land
inrespect of which the order permitting clearance of the
goods required to be produced under section 109 is not
produced or which do not correspond in any material
particular with the specification contained therein;
(l)any dutiable or prohibited goods which are not included or
are in excess of those included in the entry made under this
Act, or in the case of baggage in the declaration made under
section 77 ;
(m) 2[ any goods which do not correspond in respect of value
or in any other particular] with the entry made under this
Act or in the case of baggage with the declaration made under
section 77 in respect thereof;
(n) any dutiable or prohibited goods transitted with or
without transhipment or attempted to be so transitted in
contravention of the provisions of Chapter VIII;
(o)any goods exempted, subject to any condition, from duty or
any prohibition in respect of the import thereof under this
Act or any other law for the time being in force, in respect
of which the condition is not observed unless the non-
observance of the condition was sanctioned by the proper
officer.
1[(p) any notified goods in relation to which any provisions
of Chapter IVA or of any rule made under this Act for
carrying out the purposes of that Chapter have been
contravened.]
----------------------------------------------------------------------
1 Ins.,by Act 12 of 1969, s. 4 (w.e.f. 3-1-1969).
2 Subs. by Act 36 of 1973, s. 2
----------------------------------------------------------------------
1221
112.
Penalty for improper importation of goods, etc.
112. Penalty for improper importation of goods, etc. Any person,-
(a)who, in relation to any goods, does or omits to do any act
which act or omission would render such goods liable to
confiscation under section 111, or abets the doing or
omission of such an act, or
(b)who acquires possession of or is in any way concerned in
carrying, removing, depositing, harbouring, keeping, con-
cealing, selling or purchasing, or in any other manner
dealing with any goods which he knows or has reason to
believe are liable to confiscation under section 111.
shall be liable-
(i)in the case of goods in respect of which any prohibition
is in force under this Act or any other law for the time
being in force, to a penalty not exceeding five times the
value of the goods or one thousand rupees, whichever is the
greater;
(ii) in the case of dutiable goods, other than prohibited
goods, to a penalty not exceeding five times the duty sought
to be evaded on such goods or one thousand rupees, whichever
is the greater;
1(iii) in the case of goods in respect of which the value
stated in entry, made,under this Act or in the case of baggage,
in the declaration made under section 77 (in either case
hereafter in this section referred to as the declared value)
is higher than the value thereof, to a penalty not exceeding
five times the difference between the declared value and the
value thereof or one thousand rupees, whichever is the
greater;
(iv) in the case of goods falling both under clauses (i) and
(iii), to a penalty not exceeding five times the value of the
goods& or five times the difference between the declared
value and the value thereof or one thousand rupees, whichever
is the highest;
(v)in the case of goods falling both under clauses (ii) and
(iii)to a penalty not exceeding five times the duty sought to
be evaded on such goods or five times the difference between
the declared value and the value thereof or one thousand
rupees, whichever is the highest.]
113.
Confiscation of goods attempted to be improperly exported, etc.
113.Confiscation of goods attempted to be improperly exported, etc. The following export goods shall be liable to confiscation
(a) any goods attempted to be exported by sea or air from
any place other than a customs port or a customs airport
appointed for the loading of such goods;
(b)any goods attempted to be exported by land or inland water
through any route other than a route specified in a
notification issued under clause (c) of section 7 for, the
export of such goods;
(c) any dutiable Or prohibited goods brought near the land
frontier or the coast of India or near any bay, gulf, creek
or tidal river for the purpose of being exported from a place
other than a land-customs station or a customs port appointed
for the loading of such goods;
(d)any goods attempted to be exported or brought within the
limits of an customs area for the purpose of being exported,
contrary to any prohibition imposed by or under this Act or
any other-law for the time being in force;
----------------------------------------------------------------------
1 Ins. by Act 36 of 1973, S. 3
----------------------------------------------------------------------
1222
(e)any dutiable or prohibited goods found concealed in a
package which is brought within the limits of a customs area
for the purpose of exportation ;
(f)any dutiable or prohibited goods which are loaded or
attempted to be loaded in contravention of the provisions of
section 33 or section 34 ;
(g)any dutiable or prohibited goods loaded or attempted to be
loaded on any conveyance, or water-borne, or attempted to be
water-borne for being loaded on any vessel, the eventual
destination of which is a place outside India, without the
permission of the proper officer;
(h) any dutiable or prohibited goods which are not included
or are in excess of those included in the entry made under
this Act, or in the, case of *baggage in the declaration made
under section 77
(i)any dutiable or prohibited goods 2[or goods entered for
exportation under claim for drawback] which do not correspond
in any material particular with the entry made under this
Act or in the case of baggage with the declaration made under
section 77 in respect thereof ;
3["(ii) any goods entered for exportation under claim for
drawback which do not correspond in any material particular
with any information furnished by the exporter or
manufacturer under this Act in relation to the fixation of
rate of drawback under section 75".]
(j)any goods on which import duty has not been paid and which
are entered for exportation under a claim for drawback under
section 74;
(k)any goods cleared for exportation under a claim for draw
back which are not loaded for exportation on account of any
wilful act, negligence or default of the exporter, his agent
or employee, or which after having been loaded for
exportation are unloaded without the permission of the proper
Officer.
1((l) any specified goods in relation to which any provisions
of Chapter IVB or of any rule made under this Act for
carrying out the purposes of that Chapter have been
contravened.]
114.
Penalty for attempt to export goods improperly, etc.
114.Penalty for attempt to export goods improperly, etc. Any person who in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 113, or abets the doing or omission of such an act, shall be liable,-
(i) in the case of goods in respect of which any
prohibition is
----------------------------------------------------------------------
1 Ins. by Act 12 of 1969 s. 5 (w.e.f 3-1-1969).
2 Ins. by Act 25 of 1978, s. 11 (w.e.f. 1.7. 1978)
3 Ins. by Act 49 of 1991, S. 120.
----------------------------------------------------------------------
1222A
in force, to a penalty not exceeding five times the
value of the goods or one thousand rupees, whichever is the
greater;
(ii) in the case of dutiable goods, other than prohibited
goods. to a penalty not exceeding five times the duty sought
to be evaded on such goods or one thousand rupees, whichever
is the greater ;
(iii) in the case of goods under claim for drawback, to a
penalty not exceeding five times the amount of drawback
claimed or one thousand rupees, whichever is the greater.
115.
Confiscation of conveyances.
115. Confiscation of conveyances. (1) The following conveyances shall be liable to confiscation:-
(a)any vessel which is or has been within the Indian customs
waters, any aircraft which is or has been 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
1223
(b)any conveyance from which the whole or any part of the
goods is thrown overboard, staved or destroyed so as to
prevent seizure by an officer of customs ;
(c)any conveyance which having been required to stop or land
under section 106 fails to do so, except for good and
sufficient cause ;
(d) any conveyance from which any warehoused 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 ;
(e)any conveyance carrying imported goods which has entered
India and is afterwards found with the whole or substantial
portion of such goods missing, unless the master of the
vessel or aircraft is able to account for the loss of, or
deficiency in, the goods.
(2) Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person-in-charge of the conveyance or animal (1 * * *
Provided that where any such conveyance is used for the carriage of goods or passengers for hire, the owner of any conveyance shall be given an option to pay In lieu of the confiscation of the conveyance a fine not exceeding the market price of the goods which are sought to be smuggled or the smuggled goods, as the case may be.
Explanation.-In this section. " market price " means market price at the date when the goods are seized.
116.
Penalty for not accounting for goods.
116.Penalty for not accounting for goods. If any goods loaded in a conveyance for importation into India, or any goods transhipped under the provisions of this Act or coastal goods carried in a conveyance, are not unloaded at their place of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and if the failure to unload or the deficiency is not accounted for to the satisfaction
----------------------------------------------------------------------
1 Omitted by Act 26 of 1988, S. 79.
----------------------------------------------------------------------
1224.
of the [Assistant Commissiner of Customs,] the person-in-charge of the conveyance shall be liable,-
(a)in the case of goods loaded in., a conveyance for
importation into India or goods transhipped under the
provisions of this Act, to a penalty not exceeding twice the
amount of duty that would have been chargeable on the goods
not unloaded or the deficient goods, as the case may be, had
such goods been imported ;
(b)in the case of coastal goods, to a penalty not exceeding
twice the amount of export duty that would have been
chargeable on the goods not unloaded or the deficient goods,
as the case may be, had such goods been exported.
117.
Penalties for contravention, etc., not expressly mentioned.
117.Penalties for contravention, etc., not expressly mentioned. Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding one thousand rupees.
118.
confiscation of packages and their contents.
118. confiscation of packages and their contents. (a) 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.
(b) Where any goods are brought in a package within the limits of a 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.
119.
Confiscation of goods used for concealing smuggled goods.
119. Confiscation of goods used for concealing smuggled goods. Any goods used for concealing smuggled goods shall also be liable to confiscation.
Explanation.-In this section, "goods" does not include a con- veyance used as a means of transport.
120.
Confiscation of smuggled goods notwithstanding any change in from,etc.
120. Confiscation of smuggled goods notwithstanding any change in form, etc. (1) Smuggled goods may be confiscated notwithstanding any change in their form.
(2) Where smuggled goods are mixed with other goods in such manner that the smuggled goods cannot be separated from such other goods, the whole of the goods shall be liable to confiscation:
Provided that where the owner of such goods proves that he had no knowledge or reason to believe that they included any smuggled
1225
goods, only such part of the goods the value of which is equal to the value of the, smuggled goods shall be liable to confiscation.
121.
Confiscation of sale-proceeds of smuggled goods.
121. Confiscation of sale-proceeds of smuggled goods. 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.
122.
Adjudication of confiscations and penalties.
122. Adjudication of confiscations and penalties. In every case under this Chapter in which anything is liable to confiscation or any person is liable to a penalty, such confiscation of or penalty may be adjudged,-
(a) without limit, by a [Collector of Customs] or a [Deputy
Collector of Customs;]
2["(b) where the value of the goods liable to confiscation
does not exceed [ fifty thousand]4, rupees by an [Assistant
collector of Customs."]
(c) where the value of the goods liable to confiscation does
not exceed two thousand five hundred rupees, by a gazetted
officer of customs lower in rank than an [Assistant Collector
of Customs.]
123.
Burden of proof in certain cases.
123. Burden of proof in certain cases. (1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they Are smuggled goods, the burden of proving that they are not smuggled goods shall be-
(a) in a case where such seizure is made from the possession
of any person--
(i)on the person from whose possession the goods were seized;
and
(ii) if any person, other 'than the person from whose
possession the goods were seized, claims to be the owner
thereof, also on such other person;
(b) in any other case, on the person, if any, who claims to
be the owner of, the goods so seized."]
(2)This section shall apply to gold [and manufactures thereof]3 watches, and any, other class of goods which the Central Government may by notification in the Official Gazette specify.
124.
Issue of show-cause notice before confiscation of goods, etc.
124.Issue of show-cause notice before confiscation of goods, etc. No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person-
(a) is given a notice in writing informing him of the
grounds on which it is proposed to confiscate the goods or to
impose a penalty;
(b)is given an opportunity of making a representation in
writing within such reasonable time as may be specified in
the notice against the grounds of confiscation or imposition
of penalty mentioned therein ; and
----------------------------------------------------------------------
1 Subs.by Act 36 of 1973, S. 4.
2 Subs. by Act 25 of 1978 , S. 12
3 Subs. by Act 40 of 1989, S. 2.
4 Subs. by Act 18 of 1992, s. 109
----------------------------------------------------------------------
1226
(c)is given a reasonable opportunity of being heard in the
matter:
Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person concerned be oral.
125.
Option to pay fine in lieu of confiscation.
125. Option to pay fine in lieu of confiscation. (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force and shall in the case of any other goods, give to the owner of the goods 8[ or, where such owner is not known the person from whose possession or custody such goods have been seized,"]an option to pay in lieu of confiscation such fine as the said officer thinks fit:
Provided that, without prejudice to the provisions of the provision to sub-section (2) of section 115, such fine shall not exceed the price of the goods confiscated, less in the case of imported goods duty chargeable thereon.
8[(2) Where any fine in lieu of confiscation of goods is imposed under sub-section (1),the owner of such goods or the person referred to in sub-section (1) shall, in addition, be liable to any duty and charges payable in respect of such goods."]
126.
On confiscation, property to vest in Central Government.
126.On confiscation, property to vest in Central Government. (1) When any goods are confiscated under this Act such goods shall thereupon vest in the Central Government.
(2) The officer adjudging confiscation shall take and hold possession of the confiscated goods.
127.
Award of confiscation or penalty by customs officers not to interfarewith other punishments.
127. Award of confiscation or penalty by customs officers not to interfare with other punishments. The award of any confiscation or penalty under this Act by an officer of customs shall not prevent the infliction of any punishment to which the person affected thereby is liable under the provisions of Chapter XVI of this Act or under any other law.
Last updated on February, 2008
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