Customs confiscation and penalties: seizure, adjudication and criminal prosecution enforce against smuggling and duty evasion. Customs law permits seizure of goods and documents where confiscation is reasonably believed, followed by show cause notice and quasi judicial adjudication; confiscation vests goods in the State and extends to packages, conveyances, concealment implements, altered forms and sale proceeds, with a discretionary option to pay a redemption fine for non prohibited goods. A graded penalty regime applies for prohibited goods, dutiable goods, misdeclaration and drawback claims, alongside mandatory penalties for short or non levy of duty due to collusion or wilful misstatement, while criminal arrest and prosecution are available for serious offences subject to prior sanction.