Customs Act, 1969

CHAPTER-XVIII

PREVENTION OF SMUGGLING - POWER OF SEARCH, SEIZURE AND ARREST - ADJUDICATION OF OFFENCES

From: 2023-08-01 - To: 0000-00-00 157. Extent of confiscation.- (1) Confiscation of any goods under this Act includes any package in which they are found, and all other contents thereof. (2) Every conveyance of whatever kind used in the removal of any goods liable to confiscation under this Act shall also be liable to confiscation. Provided that, where a conveyance liable to confiscation has been seized by an officer of customs, the 67[appropriate officer] may, in such circumstances as may be prescribed by rules, order its release, pending the adjudication of the case involving its confiscation if the owner of the conveyance furnishes him with…