Custom Law - 7. page

Distinction between the provisions of section 100 and section 101 : S.No. Section 100 Section 101 1 A person can be searched if he has secreted any goods liable to confiscation/any documents […]

Power to search suspected persons in certain other cases [Section 101]:  Without prejudice to the provisions of section 100, if an officer of customs empowered in this behalf by general or special […]

Power to search suspected persons entering or leaving India, etc. [Section 100]: If the proper officer has reason to believe that any person to whom this section applies has secreted about his […]

Award of confiscation or penalty by customs officers not to interfere with other punishments [Section 127]: The award of any confiscation or penalty under this Act by an officer of customs shall […]

On confiscation, property to vest in Central Government [Section 126] :  When any goods are confiscated under this Act, such goods shall thereupon vest in the Central Government. The officer adjudging confiscation […]

Option to pay fine in lieu of confiscation [Section 125] : Whenever confiscation of any goods is authorised by this Act, the officer adjudging it MAY in the case of any […]

Issue of show cause notice (SCN) before confiscation of goods etc. [Section 124]: No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless […]

Burden of proof in certain cases [Section 123]: Where any goods to which this section applies* are seized under this Act in the reasonable belief that they are smuggled goods, the burden […]

Adjudication procedure [Section 122A] : 1. Section 122A provides that Adjudicating Authorities shall give an opportunity of being heard to a party in a proceeding if the party so desires. 2. […]

Adjudication of confiscation and penalties [Section 122]: Where anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged as under – S.No […]