Repealed or not in force · As amended up to 2026-08
9. In section 125 of the principal Act,—
(a) in sub-section (1), after the words "the owner of the goods", the words "or, where such owner is not known, the person from whose possession or custody such goods have been seized," shall be inserted;
(b) for sub-section (2), the following sub-section shall be substituted, namely:—
"(2) Where any fine in lieu of confiscation of goods is imposed under sub-section (1), the owner of such goods or the person referred to in sub-section (1) shall, in addition, be liable to any duty and charges payable in respect of such goods.".
Source: India Code