Chapter XIV - Confiscation of goods and conveyances and imposition of penalties - Lawspedia

Section 111 of the Customs Act - Confiscation of improperly imported goods, etc

Section 112 of the Customs Act - Penalty for improper importation of goods

Section 113 of the Customs Act - Confiscation of goods attempted to be improperly exported, etc

Section 114 of the Customs Act - Penalty for attempt to export goods improperly,etc

Section 114A of the Customs Act - Penalty for short-levy or non-levy of duty in certain cases

Section 114AA of the Customs Act - Penalty for use of false and incorrect material

Section 114AB of the Customs Act - Penalty for obtaining instrument by fraud, etc

Section 114AC of the Customs Act - Penalty for fraudulent utilisation of input tax credit for claiming refund

Section 115 of the Customs Act - Confiscation of conveyances

Section 116 of the Customs Act - Penalty for not accounting for goods

Section 117 of the Customs Act - Penalties for contravention, etc., not expressly mentioned

Section 118 of the Customs Act - Confiscation of packages and their contents

Section 119 of the Customs Act - Confiscation of goods used for concealing smuggled goods

Section 120 of the Customs Act - Confiscation of smuggled goods notwithstanding any change in form, etc

Section 121 of the Customs Act - Confiscation of sale-proceeds of smuggled goods

Section 122 of the Customs Act - Adjudication of confiscations and penalties

Section 122A of the Customs Act - Adjudication Procedure

Section 123 of the Customs Act - Burden of proof in certain cases

Section 124 of the Customs Act - Issue of show cause notice before confiscation of goods, etc

Section 125 of the Customs Act - Option to pay fine in lieu of confiscation

Section 126 of the Customs Act - On confiscation, property to vest in Central Government

Section 127 of the Customs Act - Award of confiscation or penalty by customs officers not to interfere with other punishments

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