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The Customs Act, 1962

Section 121. Confiscation of sale-proceeds of smuggled goods.

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.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

Cases citing this section

Cited in 22 documents

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