Section 112: Penalty for improper importation of goods, etc

Q: What does Section 112 of The Customs Act, 1962 (CuA) deal with?

Section 112 CuA pertains to "Penalty for improper importation of goods, etc". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 112 of The Customs Act, 1962 (CuA) prescribes penalty for improper importation of goods, etc. As verified on 19 May 2026.

Q: Is Section 112 CuA still in force?

Yes, Section 112 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 112 CuA?

धारा 112 CuA is the Devanagari Hindi reference for Section 112 of the The Customs Act, 1962. Section 112 of The Customs Act, 1962 (CuA) prescribes penalty for improper importation of goods, etc. As verified on 19 May 2026.

Q: What is Dhara 112 CuA?

Dhara 112 CuA is the Roman Hindi reference for Section 112 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 112 of The Customs Act, 1962 (CuA) prescribes penalty for improper importation of goods, etc. As verified on 19 May 2026.

Q: How to cite Section 112 of The Customs Act, 1962?

Cite as: "Section 112, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 112 (India).

Law on Tips Editorial Board

- Any person,-

(a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or

(b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable,-