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 180] [Section 2] [Entire Act] Union of India - Subsection Section 2(39) in The Customs Act, 1962 (39)"smuggling", in relation to any goods, means any act or omission which will render such goods liable to confiscation under section 111 or section 113;