Part of: Section 111 — Confiscation of improperly imported goods, etc
(o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non -observance of the condition was sanctioned by the proper officer; 4[(p) any notified goods in relation to which any provisions of Chapter IVA or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.] 5[(q) any goods imported o n a claim of preferential rate of duty which contravenes any provision of Chapter VAA or any rule made thereunder.]