Customs Offences Penalties: imprisonment and fines for mis-declaration, duty evasion, and dealing in confiscable goods. Section 135 criminalises knowing involvement in mis-declaration, fraudulent evasion or attempted evasion of duty, dealing with goods liable to confiscation, attempted unlawful export, and fraudulent claims of drawback or exemption, prescribing imprisonment up to seven years and fine with enhanced punishment for repeat convictions; departmental guidance identifies thresholds and categories that attract the higher punishment bracket.