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

The Customs Act, 1962Central Act · 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.

Where this provision sits

ActThe Customs Act, 1962
Section120
Marginal noteConfiscation of smuggled goods notwithstanding any change in form, etc.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it2

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