Smuggling penalties: seizures, fines and prosecution under customs law enforced with statutory due process. Smuggling is addressed under the Customs Act, 1962 by permitting seizure or confiscation of goods and imposing fines and penalties on offenders; Customs officers have powers to search, arrest and prosecute for evasion, mis-declaration or fraudulent misuse of incentives. Enforcement requires due process: issuance of Show Cause Notices with charge particulars, opportunity for representation and hearing; serious offences may result in criminal prosecution and imprisonment, guided by prescribed circulars on prosecution.