Evasion of duty and prohibited goods offences attract graded imprisonment, enhanced punishment for repeat offenders, and minimum sentencing safeguards. Section 135 of the Customs Act, 1962 creates offences relating to evasion of duty, misdeclaration of value, breach of import or export prohibitions, and dealings with goods liable to confiscation. It also covers attempts to export confiscable goods, fraudulent availing of drawback or duty exemption, and obtaining an instrument by fraud, collusion, wilful misstatement, or suppression of facts where the instrument has been utilised. Punishment varies with the gravity of the offence, with enhanced sentencing for repeat offenders and a stated minimum term unless special and adequate reasons are recorded.