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of <h1>Customs Manual 2025: Officers' Role in Preventing Smuggling, Enforcing Penalties Under Customs Act 1962, Including Imprisonment.</h1> The Customs Manual 2025 outlines the role of customs officers in preventing smuggling and evasion of duties, emphasizing the importance of detecting unauthorized import and export activities. Under the Customs Act, 1962, strict penalties, including seizure, confiscation, fines, and imprisonment, are imposed on those involved in smuggling and related violations. Customs officers, acting as quasi-judicial authorities, must follow due legal processes, including issuing notices and providing hearings before taking action. Serious offenses can lead to prosecution with imprisonment up to seven years. Guidelines for prosecution are detailed in various circulars issued between 2015 and 2022.
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