Section 3
Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).
3. Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).
117. Penalties for contravention, etc., not expressly mentioned . —A —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 1 [four lakh rupees].
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 . —A —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.
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 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 . — 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 . — In every case under this Chapter in which anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged,—
(a) without limit, by a 2 [Principal Commissioner of Customs or Commissioner of Customs] or a 3 [Joint Commissioner of Customs];
4 [(b) up to such limit, by such officers, as the Board may, by notification, specify;]
5 [122A. Adjudication Procedure . — (1) The adjudicating authority shall, in any proceeding under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires.
(2) The adjudicating authority may, if sufficient cause is shown at any stage of proceeding referred to in sub -section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during the proceeding.]
1. Subs. by Act 23 of 2019, s. 77, for “one lakh rupees” (w.e.f. 1-8-2019).
2. Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).
3. Subs. by Act 27 of 1999, s. 100, for “Deputy Commissioner of Customs” (w.e.f. 11-5-1999).
4. Subs. by Act 13 of 2018, s. 93, for cls . (b) and (c) (w.e.f. 28-3-2018).
5. Ins. by Act 23 of 2004, s. 67 (w.e.f. 10-9-2004).
Roop's Law Assist