Offences by Customs officers - CBEC's Customs Manual 2023 - Customs

..... 12. Offences by Customs officers: 12.1 The officers of Customs also cannot escape serious action including prosecution action, if they abuse their powers or collude or connive with tax evaders. In the following cases, prosecution proceeding against a Custom officer may be initiated under Section 136 of the Customs Act, 1962: (1) If any officer of customs enters into or acquiesces in any agreement to do, abstains from doing, permits, conceals or connives at any act or thing, whereby any fraudulen .....

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Offences by Customs officers - CBEC s Customs Manual 2023 - Customs

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..... 6 months, or with fine which may extend to Rs.1,000/-, or with both; or (c) if any officer of customs, searches or authorizes any other officer of customs to search any place without having reason to believe that any goods, documents, or things of the nature referred to in Section 105 of the said Act are secreted in that place, he may be punishable with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1,000/-, or with both. (3) If any Customs Officer, ex .....

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Offences by Customs officers - CBEC s Customs Manual 2023 - Customs

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