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of <h1>Customs Act, 1962: Penalties for Smuggling, Duty Evasion, and Seizure Procedures to Combat Economic Threats</h1> The Customs Act, 1962 outlines penalties for violations related to import and export activities, including smuggling and duty evasion. Goods involved in such activities can be seized and confiscated, with penalties imposed on individuals responsible. The Act defines smuggling broadly and includes provisions for arrest and prosecution to prevent economic threats. Seizure procedures, penalties for improper import/export, mandatory penalties, and adjudication processes are detailed. The Act also addresses the arrest and prosecution of offenders, including customs officers, and specifies conditions for issuing summonses. Offences may be categorized as bailable or non-bailable, with severe penalties for repeat offenders.
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