111 - Confiscation of improperly imported goods, etc.
112 - Penalty for improper importation of goods, etc.
113 - Confiscation of goods attempted to be improperly exported, etc.
114 - Penalty for attempt to export goods improperly, etc.
114A - Penalty for short-levy or non-levy of duty in certain cases.
114AA - 114AA. Penalty for use of false and incorrect material.
114AB - Penalty for obtaining instrument by fraud, etc.
114AC - Penalty for fraudulent utilisation of input tax credit for claiming refund.
115 - Confiscation of conveyances.
116 - Penalty for not accounting for goods.
117 - Penalties for contravention, etc., not expressly mentioned.
118 - Confiscation of packages and their contents.
119 - Confiscation of goods used for concealing smuggled goods
120 - Confiscation of smuggled goods notwithstanding any change in form, etc.
121 - Confiscation of sale-proceeds of smuggled goods.
122 - Adjudication of confiscations and penalties.
122A - Adjudication Procedure.
123 - Burden of proof in certain cases.
124 - Issue of show cause notice before confiscation of goods, etc.
125 - Option to pay fine in lieu of confiscation.
126 - On confiscation, property to vest in Central Government.
127 - Award of confiscation or penalty by customs officers not to interfere with other punishments.

Back to Act