Section 119A

For the purpose of subsection (1), the court has civil jurisdiction to the extent of the amount of the customs duty due and payable, and the order is enforceable in all respects as a final judgment of the court in favour of the Director General.

Where any person found not guilty of an offence under this Act has paid the amount of customs duty due and payable or penalty payable pursuant to section 145A in respect of the offence charged, the

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court may order the amount so paid to be refunded to such person where no notice of appeal is filed.

Proportional examination of goods seized to be accepted by courts