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Section 120: Confiscation of smuggled goods notwithstanding any change in form, etc

The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962

(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.

1. The words ―and that each of them had taken all such precautions against such use as are for the time being specified in the rules‖ omitted by Act 26 of 1988, s. 79 (w.e.f. 13-5-1988).

2. Subs. by Act 27 of 1999, s. 100, for ―Assistant Commissioner of Customs‖ (w.e.f. 11-5-1999).

3. Subs. by Act 18 of 2008, s. 70, for ―ten thousand rupees‖ (w.e.f. 10-5-2008).

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Where this provision sits

ActThe Customs Act, 1962*
Section120
Marginal noteConfiscation of smuggled goods notwithstanding any change in form, etc
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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