alleryStart learning →Smuggling means any act that renders goods liable to confiscation under:
ASection 12 or 14
BSection 46 or 50
CSection 25 or 26
DSection 111 or 113
Answer & Solution
Correct answer: D. Section 111 or 113
Section 2(39) defines smuggling by liability to confiscation under section 111 or section 113.
Keep practising Customs Act 1962: Levy and Exemption
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