Customs and Excise (Miscellaneous Provisions) Act, 1988

Liability to forfeiture of certain goods.

8.—Without prejudice to any other provisions of the Customs Acts, any goods liable to any duty on importation which are imported into the State without payment of the said duty, contrary to the provisions of the said Acts or of any instrument relating to customs made under statute, shall be liable to forfeiture, together with any goods which shall be found packed with or used in concealing such goods.