Confiscation can be understood as seizing of any goods by an
authority. In India, an officer of Customs can seize any goods, if
he has reason to believe that the same are liable to confiscation,
under the Customs Act, 1962. Chapter XIV of Customs Act, 1962 deals
with Confiscation of goods and conveyances and imposition of
penalties. In this article, the specific issue that is dealt with
is how are the goods confiscated by customs authority disposed
of?
The disposal of goods confiscated by customs is regulated vide
Circular No 11/2012, amended by Circular No. 39/2016. The circular
lays down the following points for due disposal of confiscated
goods –
- Sale of NCCF/KB/Consumer
Cooperatives - Any lot of confiscated/seized consumer
goods, which is ripe for disposal and whose value does not exceed
INR 5 lakh, shall be offered to NCCF/KB/Other Central Government
Employees Consumer Cooperative Society/Multi-State Consumer
Cooperative Societies/State Consumer
