Repealed or not in force · As amended up to 2026-08
LXVI. If any person, after goods have been landed and before they have been passed through the custom house, removes or attempts to remove them with the intention of defrauding the revenue, the goods shall be liable to confiscation, unless it shall be proved, to the satisfaction of the Collector of Customs, that the removal was not sanctioned by the owner or by any person having an interest in or power over the goods; on such proof, the goods shall not be liable to confiscation, but the party or parties so removing or &tempting to remove the goods, shall be liable to `ti` fine not exceeding the value of fie said goods.
Source: India Code