law: Custom Act, 1962 
  120.
  
  CONFISCATION OF SMUGGLED GOODS NOTWITHSTANDING ANY CHANGE IN FORM, ETC. – 
  (1)
  
  Smuggled goods may be confiscated notwithstanding any change in their form.
  (2)
  
  Where smuggled goods are mixed with other goods in such manner that the
  
  smuggled goods cannot be separated from such other goods, the whole of the
  
  goods shall be liable to confiscation :
  Provided
  
    that where the owner of such goods
  
  proves that he had no knowledge or reason to believe that they included any
  
  smuggled goods, only such part of the goods the value of which is equal to the
  
  value of the smuggled goods shall be liable to confiscation.