The Customs Act, 1962 · Chapter XIV – Confiscation of Goods and Conveyances and Imposition of Penalties

Section 121 – Confiscation of sale-proceeds of smuggled goods

In force Last verified 11 November 2026

121. Confiscation of sale-proceeds of smuggled goods

Where any smuggled goods are sold by a person having knowledge or reason to believe that the goods are smuggled goods, the sale-proceeds thereof shall be liable to confiscation.

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