Offences and Penal Provisions - CBEC's Customs Manual 2023 - Customs

..... Chapter 30: Offences and Penal Provisions 1. Introduction: 1.1 Persons involved in import or export activity in violation of prohibitions or restrictions in vogue or with the intent to evade duties or fraudulently claim export incentives are liable f .....

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Offences and Penal Provisions - CBEC s Customs Manual 2023 - Customs

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..... s vast connotations and means “any act or omission which will render such goods liable for confiscation under Sections 111 or 113 of the said Act”. 1.3 In general terms, the word “penalty” means punishment under the law, i.e., .....

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Offences and Penal Provisions - CBEC s Customs Manual 2023 - Customs

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