Conveyance and goods in a customs area subject to control of officers of customs [Section 141] :

As per sub-section (1), all the conveyances and goods in a customs area shall be subject to the control of officers of customs, for the purpose of enforcing the provisions of this Act.

As per sub-section (2), the imported or export goods may be received, stored, delivered, dispatched or otherwise handled in a customs area in such manner as may be prescribed and the responsibilities of persons engaged in the aforesaid activities shall be such as may be prescribed.

In Oswal Spg & Wvg Mills ltd vs. CC, 1988 (SC), goods were confiscated u/s 111(d) and (m). Section 141 provides that goods in the customs area are subject to the control of the officers of Customs. Besides, upon confiscation, the goods are vested in the Central Government. Therefore, the customs authorities could not shirk from their liability.