Confiscation of improperly imported goods
Section 111 covers Confiscation of improperly imported goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
XIV - Confiscation and penalties | 36 section records | 34 current | 2 omitted or historical
This chapter deals with confiscation, penalties, adjudication, burden of proof, show-cause process and redemption fine.
Confiscation of improperly imported goods
Section 111 covers Confiscation of improperly imported goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Penalty for improper importation
Section 112 covers Penalty for improper importation. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Confiscation of improperly exported goods
Section 113 covers Confiscation of improperly exported goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 114 covers Penalty for improper export. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Penalty for duty short-levy/non-levy cases
Section 114A covers Penalty for duty short-levy/non-levy cases. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 114AA covers False/incorrect material. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 114AB covers Fraudulent instrument. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 114AC covers Fraudulent ITC use for refund. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 115 covers Confiscation of conveyances. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 116 covers Failure to account for goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 117 covers Residual penalty. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 118 covers Packages and contents. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 119 covers Concealment goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 120 covers Changed-form smuggled goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 121 covers Sale proceeds. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 122 covers Adjudication. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 122A covers Adjudication procedure. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 123 covers Burden of proof. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 124 covers Show-cause notice. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 125 covers Redemption fine. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 126 covers Vesting on confiscation. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127 covers Other punishments preserved. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127B covers Settlement application. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127C covers Settlement procedure. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127D covers Provisional attachment. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Omitted - historical concordance
Section 127E covers Omitted - historical concordance. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Settlement Commission power/procedure
Section 127F covers Settlement Commission power/procedure. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127G covers Inspection of reports. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127H covers Immunity. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127I covers Return to proper officer. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127J covers Conclusiveness. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127K covers Recovery. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127L covers Bar on repeat application. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127M covers Judicial proceedings. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127MA covers Omitted. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 127N covers Cross-application provisions. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.