Confiscation of goods and Conveyance and Imposition of Penalties:

The following goods brought from a place outside India shall be liable to confiscation under
Section 111
 Goods unloaded or attempted to be unloaded at an unauthorised place
 Goods imported through unspecified route
 Dutiable or prohibited goods.
 Goods imported contrary to prohibition
 Concealed goods
 Ummentioned goods
 Goods concealed in any package
 Goods removed without permission
 Unspecified material
 Penalty for improper Importation of goods (Section 112)
 Penalty for importing prohibited goods
 Dutiable goods
 Improper value
Confiscation of goods attempted to be Improperly exported (Section 113)
The following export goods shall be liable to confiscation
 Goods attempted to be exported from unauthorised place
 Goods attempted to be exported through unspecified route
 Contrary to prohibition
 Concealed Goods
 Loading without Permission
Penalty for attempt to export goods improperly (Section 114)
 Exportation of prohibited goods
 Dutiable goods
 Any other goods
Penalty for short-levy-non-levy of duty in certain cases (Section 114A)
Where the duty has not been levied or has been short levied or the interest has not been charged
or paid. The person who is liable to pay the duty or interest also be liable to pay a penalty equal
to the duty or interest so determined.