Page 84 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Section 108A - Penalty for failure to furnish information return
Section 108B
Section 109 - Power to require production of order permitting clearance of
goods imported by land
Section 109A - Power to undertake controlled delivery
Section 110 - Seizure of goods, documents and things

Section 110A - Provisional release of goods, documents and things seized
pending adjudication
Chapter- XIV Confiscation of goods and conveyances and imposition of penalties
Section 111 - Confiscation of improperly imported goods, etc.
Section 112 - Penalty for improper importation of goods, etc.
Section 113 - Confiscation of goods attempted to be improperly exported,
etc.
Section 114 - Penalty for attempt to export goods improperly, etc.
Section 114A -Penalty for short-levy or non-levy of duty in certain cases

Section 114AA - Penalty for use of false and incorrect material
Section 115 - Confiscation of conveyances
Section 116 - Penalty for not accounting for goods.
Section 117 - Penalties for contravention, etc., not expressly mentioned
Section 118 - Confiscation of packages and their contents

Section 119 - Confiscation of goods used for concealing smuggled goods
Section 120 - Confiscation of smuggled goods notwithstanding any change
in form, etc.
Section 121 - Confiscation of sale-proceeds of smuggled goods
Section 122 - Adjudication of confiscations and penalties
Section 122A - Adjudication Procedure
Section 123 - Burden of proof in certain cases
Section 12 - Issue of show cause notice before confiscation of goods, etc.

Section 125 - Option to pay fine in lieu of confiscation
Section 126 - On confiscation, property to vest in Central Government
Section 127 -Award of confiscation or penalty by customs officers not to
interfere with other punishments
Chapter- XIVA Settlement of cases
Section 127A - Definitions

Section 127B - Application for settlement of cases
Section 127C - Procedure on receipt of an application under Section 127B
Section 127D - Power of Settlement Commission to order provisional
attachment to protect revenue
Section 127E -
Section 127F - Power and procedure of Settlement Commission

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