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.