Confiscation of packages and their contents [Section 118] :

(a) Confiscation of goods IMPORTED in a package: 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 [Clause (a)].

(b) Confiscation of goods ATTEMPTED TO BE EXPORTED in package: 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 [Clause (b)].