law: Custom Act, 1962 
  111.
  
  Confiscation of Improperly Imported Goods, Etc. – 
  The
  
  following goods brought from a place outside India shall be liable to
  
  confiscation
  (a)
  
  any goods imported by sea or air which are unloaded or attempted to be unloaded
  
  at any place other than a customs port or customs airport appointed under
  
  clause (a) of section 7 for the unloading of such goods;
  (b)
  
  any goods imported by land or inland water through any route other than a route
  
  specified in a notification issued under clause (c) of section 7 for the import
  
  of such goods;
  (c)
  
  any dutiable or prohibited goods brought into any bay, gulf, creek or tidal
  
  river for the purpose of being landed at a place other than a customs port;
  (d)
  
  any goods which are imported or attempted to be imported or are brought within
  
  the Indian customs waters for the purpose of being imported, contrary to any
  
  prohibition imposed by or under this Act or any other law for the time being in
  
  force;
  (e)
  
  any dutiable or prohibited goods found concealed in any manner in any
  
  conveyance;
  (f)
  
  any dutiable or prohibited goods required to be mentioned under the regulations
  
  in an import manifest or import report which are not so mentioned;
  (g)
  
  any dutiable or prohibited goods which are unloaded from a conveyance in
  
  contravention of the provisions of section 32, other than goods inadvertently
  
  unloaded but included in the record kept under sub-section (2) of section 45;
  (h)
  
  any dutiable or prohibited goods unloaded or attempted to be unloaded in
  
  contravention of the provisions of section 33 or section 34;
  (i ) any dutiable or prohibited goods found concealed in any
  
  manner in any package either before or after the unloading thereof;
  (j)
  
  any dutiable or prohibited goods removed or attempted to be removed from a
  
  customs area or a warehouse without the permission of the proper officer or
  
  contrary to the terms of such permission;
  (k)
  
  any dutiable or prohibited goods imported by land in respect of which the order
  
  permitting clearance of the goods required to be produced under section 109 is
  
  not produced or which do not correspond in any material particular with the
  
  specification contained therein;
  (l)
  
  any dutiable or prohibited goods which are not included or are in excess of
  
  those included in the entry made under this Act, or in the case of baggage in
  
  the declaration made under section 77;
  (m)
  
  any goods which do not correspond in respect of value or in any other
  
  particular with the entry made under this Act or in the case of baggage with
  
  the declaration made under section 77 in respect thereof, or in the case of
  
  goods under transhipment, with the declaration for transhipment referred to in
  
  the proviso to sub-section ( 1) of section 54.
  (n)
  
  any dutiable or prohibited goods transited with or without transhipment or
  
  attempted to be so transited in contravention of the provisions of Chapter
  
  VIII;
  (o)
  
  any goods exempted, subject to any condition, from duty or any prohibition in
  
  respect of the import thereof under this Act or any other law for the time
  
  being in force, in respect of which the condition is not observed unless the
  
  non-observance of the condition was sanctioned by the proper officer;
  (p)
  
  any notified goods in relation to which any provisions of Chapter IVA or of any
  
  rule made under this Act for carrying out the purposes of that Chapter have
  
  been contravened.