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produced or which do not correspond in any material particular with the
specification contained therein;
(xii) Any dutiable or prohibited goods which are not included or are in excess of those
included in the entry made under this Act, or in the case of baggage in the
declaration made under section 77;
(xiii) Any goods which do not correspond in respect of value or in any other particular
with the entry made under this Act or in the case of baggage with the declaration
made under section 77 in respect thereof, or in the case of goods under
transhipment, with the declaration for transhipment referred to in the proviso to
sub-section (1) of section 54;
(xiv) Any dutiable or prohibited goods transited with or without transhipment or
attempted to be so transited in contravention of the provisions of Chapter VIII;
(xv) Any goods exempted, subject to any condition, from duty or any prohibition in
respect of the import thereof under this Act or any other law for the time being in
force, in respect of which the condition is not observed unless the non-observance
of the condition was sanctioned by the proper officer;
(xvi) Any notified goods in relation to which any provisions of Chapter IVA or of any rule
made under this Act for carrying out the purposes of that Chapter have been
contravened.
In addition to confiscation of goods, the conveyances, i.e., vessels, aircrafts or
vehicles, or animal’s used in the smuggling activities or in connection with exportation under
claim of Drawback and unloaded without permission of the proper officer are liable to
confiscation as per Section 115 of the Customs Act, 1962.
In case the goods liable to confiscation are imported in a package, the package and
its other contents, if any, are also liable to confiscation as per Section 118 of the Customs
Act, 1962.
The goods used for concealing smuggled goods are liable to confiscation as per
Section 119 of the Customs Act, 1962.
There may be situations when the smuggled goods are sold off. In such a situation,
the sale proceeds thereof are liable to confiscation as per Section 121 of the Customs Act,
1962.

CONVEYANCE
Q-245: If any import or export takes place in any other place, the goods imported, the export goods
and the conveyance used for carrying such goods are liable to
(i) Confiscation
(ii) Penal Action on Exporters and Importers

(iii) Penalty on Exporters and Importers
(iv) All of the above
A-245: iv - All of the above
Q-246: Explain the legal provisions on exemptions to Vehicles and Conveyances
A-246: Chapter VI envisages the provisions under Customs Act, 1962, for regulating the movements
of the conveyances carrying imported or export goods.
Section 43 of the Customs Act, 1962, however, outlines certain exemptions granted to
certain classes of conveyances from the provisions of Chapter VI. These exemptions under
Section 43 stipulates that

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