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111 Confiscation of improperly imported goods, etc.
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112 Penalty for improper importation of goods, etc
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113 Confiscation of goods attempted to be improperly exported, etc
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114 Penalty for attempt to export goods improperly, etc
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114A Penalty for short-levy or non-levy of duty in certain cases
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114AA Penalty for use of false and incorrect material
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114AB Penalty for obtaining instrument by fraud, etc.
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114AC Penalty for fraudulent utilisation of input tax credit for claiming refund.
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115 Confiscation of conveyances
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116 Penalty for not accounting for goods
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117 Penalties for contravention, etc., not expressly mentioned
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118. Confiscation of packages and their contents.
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119. Confiscation of goods used for concealing smuggled goods.
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120. Confiscation of smuggled goods notwithstanding any change in form, etc.
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121. Confiscation of sale-proceeds of smuggled goods.
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122 Adjudication of confiscations and penalties
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122A Adjudication Procedure
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123 Burden of proof in certain cases
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124 Issue of show cause notice before confiscation of goods, etc
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125 Option to pay fine in lieu of confiscation
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126. On confiscation, property to vest in Central Government.
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127. Award of confiscation or penalty by customs officers not to interfere with other punishments.
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