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.
CHAPTER XIV CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
Section 119: Confiscation of goods used for concealing smuggled goods
Supreme Court judgments on the Customs Act, latest first, with headnotes: LegalFirms