THE CUSTOMS ACT, 1962 · CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES

Section 118 — Confiscation of packages and their contents

(a)Where any goods imported in a package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confiscation.

(b)Where any goods are brought in a package within the limits of a customs area for the purpose of exportation and are liable to confiscation, the package and any other goods contained therein shall also be liable to confiscation.