Custom House Act, 1837, 16 of 1837 (Rep., Act 12 of 1873)

Section X. And it is hereby enacted, that if any person after Goods have been landed and before they have been

Repealed or not in force · As amended up to 2026-08

X. And it is hereby enacted, that 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.

Source: India Code