Customs Act 1962

Confiscation of goods and conveyances and imposition of penalties

Section 118. Confiscation of packages and their contents

(a) Where any goods imported in a package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confiscation.

(b) Where any goods are brought in a package within the limits of a customs area for the purpose of exportation and are liable to confiscation, the package and any other goods contained therein shall also be liable to confiscation.