Customs Act, 1962 › Chapter XIV — Confiscation of goods and conveyances and imposition of penalties

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

Customs Act, 1962

Bare Act

Confiscation of smuggled goods notwithstanding any change in form, etc. —

(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.

Judgments on Section 120

  • Lucknow Prev vs Narpat Singh — CESTAT, 11 Aug 2026. Gold cannot be confiscated as smuggled goods on the basis of uncorroborated or retracted statements alone; absent foreign markings or independent evidence of foreign origin, the burden of proof under Section 123 remains…