Confiscation of goods used for concealing smuggled goods
Section 119 of the Customs Act, 1962 deals with confiscation of goods used for concealing smuggled goods. Any goods used for concealing smuggled goods shall also be liable to confiscation. The Act came into force on 01 Feb 1963.
Any goods used for concealing smuggled goods shall also be liable to confiscation.
Explanation.--In this section, "goods" does not include a conveyance used as a means of transport.
Section 119, The Customs Act, 1962 (Act 52 of 1962).
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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… Three Lakhs Ninetyeight Thousand Seven Hundred Fortynine and seventy five paise only). The brown coloured packets and the pouch used for concealment of the gold are also confiscated to the Govt. of India under section 119 of the Customs Act, 1962. This order is issued without prejudice to any other action that may be taken under section 135 of the 4 Customs Act, 1962 and/or any other Law for the time being in force." Section 129E of the Customs Act reads as follows : " 129E. Deposit, pending appeal, of [duty and …
Questions about Section 119
What does Section 119 of the Customs Act deal with?
Section 119 of the Customs Act is headed "Confiscation of goods used for concealing smuggled goods". Any goods used for concealing smuggled goods shall also be liable to confiscation.
How do I find court cases under Section 119 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 119, section 119 Customs Act 1962, section 119 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 119 of the Customs Act come into force?
Section 119 of the Customs Act, cited as Customs Act 1962 119, 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.