Confiscation of conveyances
Section 115 of the Customs Act, 1962 deals with confiscation of conveyances. The following conveyances shall be liable to confiscation:-- (a) any vessel which is or has been within the Indian customs waters, any aircraft which is or has been in India, or any vehicle which is or has been in a customs area, while constructed, adapted, altered or fitted in any manner for the pu The Act came into force on 01 Feb 1963.
(1) The following conveyances shall be liable to confiscation:--
(a) any vessel which is or has been within the Indian customs waters, any aircraft which is or has been in India, or any vehicle which is or has been in a customs area, while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods;
(b) any conveyance from which the whole or any part of the goods is thrown overboard, staved or destroyed so as to prevent seizure by an officer of customs;
(c) any conveyance which having been required to stop or land under section 106 fails to do so, except for good and sufficient cause;
(d) any conveyance from which any warehoused goods cleared for exportation, or any other goods cleared for exportation under a claim for drawback, are unloaded, without the permission of the proper officer;
(e) any conveyance carrying imported goods which has entered India and is afterwards found with the whole or substantial portion of such goods missing, unless the master of the vessel or aircraft is able to account for the loss of, or deficiency in, the goods.
(2) Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal 1***:
Provided that where any such conveyance is used for the carriage of goods or passengers for hire, the owner of any conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine not exceeding the market price of the goods which are sought to be smuggled or the smuggled goods, as the case may be.
Explanation.--In this section, "market price" means market price at the date when the goods are seized.
Section 115, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Aban Offshore LTD vs Commnr. of Customs (import)
Court's Decision & Legal Precedent
A foreign-going vessel which enters Indian territorial waters temporarily for the purpose of undergoing repairs and which is subsequently removed from Indian territorial waters does not constitute goods imported into India for home consumption merely by reason of such entry and repair. The completion of the act of importation requires not only that the goods enter Indian territorial waters, but also that they satisfy the requirement of being intended for primary use in India (home consumption). Mere repair of a vessel does not constitute putting the vessel to use or utility in India, and therefore does not satisfy the home consumption requirement. Consequently, customs duty is not chargeable on a foreign-going vessel that enters Indian territorial waters solely for repair purposes, despite such entry technically constituting the commencement of importation. However, foreign-going vessels remain subject to the procedural and regulatory compliance requirements of the Customs Act upon entering Indian territorial waters, and violation of these procedural provisions (such as failure to file appropriate documents or deliver import manifests) remains actionable even absent the completion of import.
On this section: Provides for confiscation of vessels used for smuggling. Court examined application of this section to towing vessels.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… The goods were not re-exported within the time limit stipulated in the notification. Proceedings were initiated and at that stage petitioner claimed the benefit of Notification No.27/2008 issued on 1.3.2008. Rejecting his claim, Ext.P6 order was issued under Section 115 of the Customs Act. Though the order is appealable, no appeal or other proceedings were filed against the said order and the order has attained finality. It is thereafter that this writ petition has now been filed challenging Ext.P6 order. Relying on the Apex Court judgment in Jagtamba Devi Vs. Hem Ram [.2008 (3) …
Questions about Section 115
What have the courts held on Section 115 of the Customs Act?
Aban Offshore LTD vs Commnr. of Customs (import) (02 Feb 2017) is the leading judgment on this section among those set out below: Provides for confiscation of vessels used for smuggling. Court examined application of this section to towing vessels.
How do I find court cases under Section 115 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 115, section 115 Customs Act 1962, section 115 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Aban Offshore LTD vs Commnr. of Customs (import) (02 Feb 2017).
What should I read with Section 115 of the Customs Act, and has it changed?
Its own text turns on section 106 (Power to stop and search conveyances), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 115 of the Customs Act come into force?
Section 115 of the Customs Act, cited as Customs Act 1962 115, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.