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

Section 118. Confiscation of packages and their contents

Customs Act, 1962

Bare Act

Confiscation of packages and their contents. —

(a) Where any goods imported in a package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confiscation.

(b) Where any goods are brought in a package withinthe limits of a customs area for the purpose of exportation and are liable to confiscation, the package and any other goods contained therein shall also be liable to confiscation.

Judgments on Section 118

  • Msc Agency (India) Private Ltd vs Commissioner Of Customs — CESTAT, 23 Oct 2013. No penalty can be imposed under section 116 on a shipping line or its steamer agent for mis-declaration in the import manifest where the containers were delivered with seals intact and there is no evidence of the…
  • Mr Nandeesha N vs Union Of India — Karnataka High Court, 28 Aug 2026. In a chain smuggling operation, non-recovery of contraband from an accused's person is not by itself a ground to quash proceedings at the threshold, for 'innocence is a defence to be demonstrated in the proceedings, not…