Smuggling and other violations and penal provisions - CBEC's Customs Manual 2023 - Customs

..... d Customs officers have very important role in ensuring that they detect any such attempts of smuggling into or out of the country and take appropriate action both against the goods as well as against the persons involved. 10.2 The Customs Act, 1962 provides for strict penalties in relation to the goods/persons involved in smuggling and other violations of the legal provisions. These include seizure/ confiscation (including absolute confiscation) of the offending goods and fines and penalties on .....

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Smuggling and other violations and penal provisions - CBEC s Customs Manual 2023 - Customs

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..... s, the Customs Act, 1962 provides for prosecution with imprisonment upto maximum of 7 years. This involves criminal proceedings in a Court of law, after sanction for prosecution is given by the competent Customs officer. 10.5 Guidelines for launching of prosecution in relation to offences punishable under the Customs Act, 1962 has been prescribed in Circular No.27/2015-Customs dated 23.10.2015 amended by Circulars No.46/2016-Customs dated 04.10.2016, No.07/2017-Customs dated 06.03.2017, No.12/20 .....

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Smuggling and other violations and penal provisions - CBEC s Customs Manual 2023 - Customs

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