Punishment for Customs offences - CBEC's Customs Manual 2023 - Customs

..... rohibition for the time being imposed under the said Act or any other law for the time being in force with respect to such goods, or Acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with any goods, or Attempts to export any goods, or Fraudulently avails of or attempts to avail of drawback or any exemption from duty provided under the said Act in connection with export of good .....

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Punishment for Customs offences - CBEC s Customs Manual 2023 - Customs

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..... his section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to 7 years and with fine. 11.4 The offences punishable with imprisonment for a term of less than 3 years or only fine are as follows: a) Section 132 of the Customs Act 1962: If a person makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in the transaction of any business relating to the customs, knowing or having r .....

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Punishment for Customs offences - CBEC s Customs Manual 2023 - Customs

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..... with fine, or with both. d) Section 135 of the Customs Act 1962: In all offences under the Customs Act other than those mentioned under “non-bailable or cognizable offences” above, the punishment for imprisonment may extend to a term of three years, or with fine, or with both. However, under Section 135(1) (i) of the said Act, in the absence of special and adequate reasons to the contrary to be recorded in the judgment or the court, such imprisonment shall not be for less than 1 year .....

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Punishment for Customs offences - CBEC s Customs Manual 2023 - Customs

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