Customs confiscation and penalties govern seizure, mandatory duty penalties, and arrest procedures with statutory safeguards.

Customs law provides for seizure of goods and relevant documents where there is reason to believe goods are liable to confiscation; confiscation vests property in the Central Government and extends to packages, conveyances and goods used to conceal contraband. Penalties are tiered by nature of contravention, with a mandatory penalty equal to determined duty or interest in cases of collusion or wilful misstatement (subject to reduction if promptly paid). Arrest, prosecution and adjudication follow statutory safeguards, delegation limits and prescribed procedural protections.

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