law: Custom Act, 1962 
  115.
  
  Confiscation of Conveyances. – 
  (1)
  
  The following conveyances shall be liable to confiscation :- 
  (a) any vessel which is or has been within the Indian customs waters,
  
  any aircraft which is or has been in India, or any vehicle which is or has been
  
  in a customs area, while constructed, adapted, altered or fitted in any manner
  
  for the purpose of concealing goods;
  (b) any conveyance from which the whole or any part of the goods is
  
  thrown overboard, staved or destroyed so as to prevent seizure by an officer of
  
  customs;
  (c) any conveyance which having been required to stop or land under
  
  section 106 fails to do so, except for good and sufficient cause;
  (d) any conveyance from which any warehoused goods cleared for
  
  exportation, or any other goods cleared for exportation under a claim for
  
  drawback, are unloaded, without the permission of the proper officer;
  (e) any conveyance carrying imported goods which has entered India and
  
  is afterwards found with the whole or substantial portion of such goods
  
  missing, unless the master of the vessel or aircraft is able to account for the
  
  loss of, or deficiency in, the goods.
  (2)
  
  Any conveyance or animal used as a means of transport in the smuggling of any
  
  goods or in the carriage of any smuggled goods shall be liable to confiscation,
  
  unless the owner of the conveyance or animal proves that it was so used without
  
  the knowledge or connivance of the owner himself, his agent, if any, and the
  
  person in charge of the conveyance or animal :
  Provided
  
    that where any such conveyance is used
  
  for the carriage of goods or passengers for hire, the owner of any conveyance
  
  shall be given an option to pay in lieu of the confiscation of the conveyance a
  
  fine not exceeding the market price of the goods which are sought to be
  
  smuggled or the smuggled goods, as the case may be.
  Explanation
  
  :  In this section, "market
  
  price" means market price at the date when the goods are seized.