Confiscation of seized goods: - CBEC's Customs Manual 2023 - Customs

..... 3. Confiscation of seized goods: 3.1 The word “confiscation” implies appropriation consequential to seizure. The essence and the concept of confiscation is that after confiscation, the property of the confiscated goods vests with the Central government. 3.2 The adjudicating authority makes 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 11 .....

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Confiscation of seized goods - CBEC s Customs Manual 2023 - Customs

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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 such manner that the smuggled goods cannot be separated from such other goods, then the whole of goods a .....

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Confiscation of seized goods - CBEC s Customs Manual 2023 - Customs

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