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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 120

Confiscation of Smuggled Goods Notwithstanding Any Change in Form, Etc

~1 min read
https://sooperkanoon.com/act/44952

Bare act section · Research

About this section

Customs Act, 1962 Section 120 is part of Customs Act, 1962 - Confiscation of Smuggled Goods Notwithstanding Any Change in Form, Etc. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(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.

Frequently asked questions

What does Customs Act, 1962 Section 120 provide?

Section Section 120 of the Customs Act, 1962 (Confiscation of Smuggled Goods Notwithstanding Any Change in Form, Etc) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 120?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 120. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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