Offences by customs officers cover collusion in duty evasion, unreasonable searches and arrests, and unauthorised disclosure of official information. Offences by officers of customs include collusion in fraudulent export, evasion of customs duty, or evasion of prohibitions under customs law, as well as unreasonable search, arrest, or authorisation of search without reasonable belief. Unauthorised disclosure of particulars learned in an official capacity about goods is also punishable, except when made in good faith in official duty or under legal requisition.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Offences by customs officers cover collusion in duty evasion, unreasonable searches and arrests, and unauthorised disclosure of official information.
Offences by officers of customs include collusion in fraudulent export, evasion of customs duty, or evasion of prohibitions under customs law, as well as unreasonable search, arrest, or authorisation of search without reasonable belief. Unauthorised disclosure of particulars learned in an official capacity about goods is also punishable, except when made in good faith in official duty or under legal requisition.
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