Section 119 of the Customs Act, 1962 – Confiscation of goods used for concealing smuggled goods

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Section 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 conveyance used as a means of transport.

Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.

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