On confiscation, property to vest in Central Government
Section 126 of the Customs Act, 1962 deals with on confiscation, property to vest in Central Government. When any goods are confiscated under this Act, such goods shall thereupon vest in the Central Government. The Act came into force on 01 Feb 1963.
(1) When any goods are confiscated under this Act, such goods shall thereupon vest in the Central Government.
(2) The officer adjudging confiscation shall take and hold possession of the confiscated goods.
Section 126, 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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… plants. > v) The report of the Advocate Commissioner appointed by the Delhi High Court shows that what was left over after 369 days is only about 1400 tonnes. > vi) There was no defect in title of the appellant on the date when the sale contract was entered into, since there was no order on confiscation that Section 126 of Customs Act, 1962 would not come into play. > 45. Therefore, the conclusion of the Arbitrator that NLC India Limited had lost its title because of the confiscation is in the derogation of the provisions of the Customs Act, which renders the findings of the Arbitrator patetly …
Questions about Section 126
What does Section 126 of the Customs Act deal with?
Section 126 of the Customs Act is headed "On confiscation, property to vest in Central Government". When any goods are confiscated under this Act, such goods shall thereupon vest in the Central Government.
How do I find court cases under Section 126 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 126, section 126 Customs Act 1962, section 126 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 126 of the Customs Act come into force?
Section 126 of the Customs Act, cited as Customs Act 1962 126, 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.