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Customs Act Chapter Hub

Customs Chapter XIV

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

XIV - Confiscation and penalties | 36 section records | 34 current | 2 omitted or historical

Published analytical guide - official law remains controlling.

Chapter Context

This chapter deals with confiscation, penalties, adjudication, burden of proof, show-cause process and redemption fine.

Section 111

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.

Section 112

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.

Section 113

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

Penalty for improper export

Section 114 covers Penalty for improper export. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 114A

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

False/incorrect material

Section 114AA covers False/incorrect material. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 114AB

Fraudulent instrument

Section 114AB covers Fraudulent instrument. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 114AC

Fraudulent ITC use for refund

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

Confiscation of conveyances

Section 115 covers Confiscation of conveyances. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 116

Failure to account for goods

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

Residual penalty

Section 117 covers Residual penalty. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 118

Packages and contents

Section 118 covers Packages and contents. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 119

Concealment goods

Section 119 covers Concealment goods. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 120

Changed-form smuggled goods

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

Sale proceeds

Section 121 covers Sale proceeds. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 122

Adjudication

Section 122 covers Adjudication. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 122A

Adjudication procedure

Section 122A covers Adjudication procedure. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 123

Burden of proof

Section 123 covers Burden of proof. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 124

Show-cause notice

Section 124 covers Show-cause notice. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 125

Redemption fine

Section 125 covers Redemption fine. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 126

Vesting on confiscation

Section 126 covers Vesting on confiscation. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127

Other punishments preserved

Section 127 covers Other punishments preserved. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127B

Settlement application

Section 127B covers Settlement application. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127C

Settlement procedure

Section 127C covers Settlement procedure. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127D

Provisional attachment

Section 127D covers Provisional attachment. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127E

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.

Section 127F

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

Inspection of reports

Section 127G covers Inspection of reports. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127H

Immunity

Section 127H covers Immunity. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127I

Return to proper officer

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

Conclusiveness

Section 127J covers Conclusiveness. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127K

Recovery

Section 127K covers Recovery. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127L

Bar on repeat application

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

Judicial proceedings

Section 127M covers Judicial proceedings. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127MA

Omitted

Section 127MA covers Omitted. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 127N

Cross-application provisions

Section 127N covers Cross-application provisions. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Official sources and scope

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.