Customs Act, 1969

Chapter- XVIII

Things seized how dealt with

[169. Things seized how dealt with.-  (1)  All things seized on the ground that they are liable to confiscation under this Act shall, without unnecessary delay, be delivered into the care of the officer of customs authorized to receive the same.  

(2)            If there be no such officer at hand, such things shall be carried to and deposited at the customs-house nearest to the place of seizure.  

(3)            If there be no custom-house within a convenient distance, such things shall be deposited at the nearest place appointed by the Collector of Customs for the deposit of things so seized.