Yes, both can and typically do apply simultaneously. Section 111 operates in rem — it is an action against the goods themselves, which become liable to confiscation regardless of the owner's personal culpability. Section 112 operates in personam — it is a personal penalty on the importer or other person responsible for the violation. A single smuggling case will typically result in the goods being confiscated under Section 111 and the person being penalised under Section 112. CBLE tests this dual operation frequently.

A redemption fine under Section 125 is the amount an owner pays to get confiscated goods released — it is the price of redemption, not a punishment. A penalty under Section 112 or 114 is a personal sanction on the offender. Both may arise from the same violation, are calculated differently, and serve different legal purposes. CBLE tests this distinction, particularly in scenarios where candidates must identify which payment relates to the goods and which to the person.

Section 111 confiscation is largely strict liability in rem — the goods are liable to confiscation based on the factual circumstances, irrespective of the importer's knowledge or intent in many clauses. However, personal penalty under Section 112 requires knowledge or intent for higher penalty amounts under clause (a), while clause (b) applies a lower penalty in cases of technical or unintentional violations. This mens rea distinction between confiscation and personal penalty is a reliable CBLE test point.

Section 115 provides a protection for owners of conveyances used in smuggling without the owner's knowledge or connivance — if the owner can establish that the smuggling occurred without their knowledge and that they took all reasonable precautions to prevent it, the conveyance may not be confiscated. CBLE presents scenarios involving chartered vessels or hired vehicles carrying smuggled goods to test whether candidates correctly apply this innocent-owner defence.

The redemption fine cannot exceed the market value of the confiscated goods. In practice, adjudicating authorities fix the redemption fine with reference to the market value and the nature of the violation — a higher fine for serious violations such as prohibited goods and a lower fine for technical breaches. The ceiling of market value is a specific CBLE-tested detail, as is the officer's discretion in fixing the fine within that ceiling.