Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 12] [Section 120] [Entire Act] Union of India - Subsection Section 120(1) in The Customs Act, 1962 (1)Smuggled goods may be confiscated notwithstanding any change in their form.