Smuggling penalties: Customs empowered to seize goods and prosecute offenders, subject to statutory due process and sanction. Customs enforcement addresses unauthorized importation and exportation by detecting smuggling; the Customs Act, 1962 authorises seizure and confiscation of goods, fines, searches, arrests and prosecution for smuggling, fraud or misuse of incentives including mis declaration of nature, value or quantity. Actions require due process: issuance of notice or Show Cause Notice with grounds, opportunity for representation and hearing, and prosecution of grave offences only after sanction by a competent Customs officer in accordance with prescribed guidelines.