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Section 118 – Customs Act, 1962

The Customs Act, 1962

 

 

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.

 

 

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Laws – Customs Act, 1962

 

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