Penalty threshold increase expands criminal exposure under customs law by raising the value triggering imprisonment.

Clause 68 substitutes a higher monetary figure in sub-clauses (B) and (D) of clause (i) of subsection (1) of section 135 of the Customs Act, increasing the value threshold that attracts imprisonment up to seven years and a fine, thereby raising the point at which the enhanced penal sanction applies.

---

---

---