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Custom Act, 1962 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.    |
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