• Description

Description

Section 2(39) of the Customs Act (CA), 1962 states that smuggling, concerning goods, means that any act or omission which will render such goods liable to be confiscated under section 111 or section 113 of the Customs Act (CA), 1960. Section 111 and Section 113 of the aforesaid Act confers power to the customs officers to confiscate illegal import and export of goods. Section 11(1) of the said Act confers power upon Central Government to stop, either subject to such absolutely or condition (to be fulfilled after and before clearance), export or import of any goods by the notification in the Official Gazette.