Section 118 of The Customs Act,1962 View Chapter 14

Confiscation of packages and their contents.


   (a)  Where any goods imported in a package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confiscation.

   (b)  Where any goods are brought in a package within the limits of a customs area for the purpose of exportation and are liable to confiscation, the package and any other goods contained therein shall also be liable to confiscation.