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

Last Updated: 08-09-2026

119. Confiscation of goods used for concealing smuggled goods. -

Any goods used for concealing smuggled goods shall also be liable to confiscation.
Explanation. - In this section, “goods" does not include a conveyance used as a means of transport.

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