Customs and Excise (Miscellaneous Provisions) Act, 1988
|
Seizure or detention of conveyances. |
6.—Where any goods are found in, on, or in any manner attached to, any vehicle or other conveyance, the said vehicle or other conveyance shall, for the purposes of section 202 of the Customs Consolidation Act, 1876 , section 5 (2) of the Customs Act, 1956 , or section 7 (2), be deemed to have been made use of in the conveyance of the said goods. |