Customs officers risk prosecution under Section 136 of the Customs Act, 1962 for abuse of power or aiding tax evasion.

Customs officers face serious consequences, including prosecution under Section 136 of the Customs Act, 1962, if they misuse their authority or collaborate with tax evaders. Offenses include engaging in agreements that facilitate fraudulent exports or customs duty evasion, conducting unwarranted searches or arrests, and disclosing confidential information without proper justification. Penalties for these offenses can include imprisonment of up to three years, fines, or both, depending on the severity of the misconduct. Specific penalties for vexatious searches or unauthorized disclosures include imprisonment up to six months and fines up to Rs.1,000.