The Institute of Chartered Accountants of India

Chapter-XIV - Confiscation of Goods and Conveyances And Imposition of Penalties

CUSTOMS ACT 1962

Chapter-XIV - Confiscation of Goods and Conveyances And Imposition of Penalties

Chapter No.	Subject
Section 111	Confiscation improperly imported goods, etc of.
Section 112	Penalty goods, etc. – Any person
Section 113	Confiscation of goods attempted to be improperly exported, etc.
Section 114	Penalty improperly, etc.
Section 114A	Penalty for short-levy or non-levy of duty in certain cases
Section 114AA	Penalty for use of false and incorrect material.
Section 115	Confiscation of conveyances.
Section 116	Penalty for not accounting for goods.
Section 117	Penalties for contravention, etc., not expressly mentioned.
Section 118	Confiscation of packages and their contents
Section 119	Confiscation of goods used for concealing smuggled goods
Section 120	Confiscation of smuggled goods notwithstanding any change in form, etc
Section 121	Confiscation of sale-proceeds of smuggled goods
Section 122	Adjudication of confiscations and penalties
Section 122A	Adjudication Procedure
Section 123	Burden of proof in certain cases
Section 124	confiscation Issue of show cause notice before goods, etc of
Section 125	Option to pay fine in lieu of confiscation
Section 126	On Government confiscation, property to vest in Central.
Section 127	Award not to interfere of confiscation or penalty by customs officers with other punishments