Smuggling liability triggers confiscation and arrests, plus fines and prosecution under customs penal provisions to deter evasion. Persons importing or exporting in breach of prohibitions or to evade duties are liable under the Customs Act, 1962 to confiscation of offending goods and imposition of fines; sensitive items are absolutely confiscated. Smuggling is defined as any act or omission rendering goods liable to confiscation. Arrest, prosecution and separate penalty obligations operate alongside confiscation to deter evasion and commercial fraud.