Where any smuggled goods are sold by a person having knowledge or reason to believe that the goods are smuggled goods, the sale-proceeds thereof shall be liable to confiscation.
CHAPTER XIV CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
Section 121: Confiscation of sale-proceeds of smuggled goods
Supreme Court judgments on the Customs Act, latest first, with headnotes: LegalFirms