Confiscation of smuggled goods notwithstanding any change in form, etc
Section 120 of the Customs Act, 1962 deals with confiscation of smuggled goods notwithstanding any change in form, etc. Smuggled goods may be confiscated notwithstanding any change in their form. The Act came into force on 01 Feb 1963.
(1) Smuggled goods may be confiscated notwithstanding any change in their form.
(2) Where smuggled goods are mixed with other goods in such manner that the smuggled goods cannot be separated from such other goods, the whole of the goods shall be liable to confiscation:
Provided that where the owner of such goods proves that he had no knowledge or reason to believe that they included any smuggled goods, only such part of the goods the value of which is equal to the value of the smuggled goods shall be liable to confiscation.
Section 120, 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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… Ashwin Gold Pvt. Ltd., at Cochin Special Economic Zone by Shri. Sanjay Subrao Nikam, Managing Director of the firm, should not be confiscated under the provisions of Section 111 (b), (d), (j), (k) and (o) read with Section 120 of the Customs Act, 1962. ii. 11095.90 gms. of gold ornaments seized from M/s Kallarackal Jewellers, Angamaly, being made of 10 Kgs. of gold bars of 995 purity, smuggled out from M/s. Ashwin Gold (P) Ltd: should not be confiscated under the provisions of Section 11 (b), (j), (k) and (o) of the Customs Act, …
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… Ashwin Gold Pvt. Ltd., at Cochin Special Economic Zone by Shri. Sanjay Subrao Nikam, Managing Director of the firm, should not be confiscated under the provisions of Section 111 (b), (d), (j), (k) and (o) read with Section 120 of the Customs Act, 1962. ii. 11095.90 gms. of gold ornaments seized from M/s Kallarackal Jewellers, Angamaly, being made of 10 Kgs. of gold bars of 995 purity, smuggled out from M/s. Ashwin Gold (P) Ltd: should not be confiscated under the provisions of Section 11 (b), (j), (k) and (o) of the Customs Act, …
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… Ashwin Gold Pvt. Ltd., at Cochin Special Economic Zone by Shri. Sanjay Subrao Nikam, Managing Director of the firm, should not be confiscated under the provisions of Section 111 (b), (d), (j), (k) and (o) read with Section 120 of the Customs Act, 1962. ii. 11095.90 gms. of gold ornaments seized from M/s Kallarackal Jewellers, Angamaly, being made of 10 Kgs. of gold bars of 995 purity, smuggled out from M/s. Ashwin Gold (P) Ltd: should not be confiscated under the provisions of Section 11 (b), (j), (k) and (o) of the Customs Act, …
Questions about Section 120
What does Section 120 of the Customs Act deal with?
Section 120 of the Customs Act is headed "Confiscation of smuggled goods notwithstanding any change in form, etc". Smuggled goods may be confiscated notwithstanding any change in their form.
How do I find court cases under Section 120 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 120, section 120 Customs Act 1962, section 120 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 120 of the Customs Act come into force?
Section 120 of the Customs Act, cited as Customs Act 1962 120, 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 17 Oct 2026. This page is not a substitute for legal advice.