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of <h1>Customs Manual 2025: Offenses and Penalties Under Customs Act 1962 for Illegal Import/Export Activities, Section Specifics Included.</h1> The Customs Manual 2025 outlines offenses and penalties under the Customs Act, 1962, targeting individuals involved in illegal import or export activities. Violations include evading duties or fraudulently claiming export incentives, leading to strict penalties such as confiscation of goods, fines, and potential arrest. Sensitive items like narcotics and arms face absolute confiscation. The term 'smuggling' is broadly defined as any act leading to goods' confiscation under specific sections of the Act. Penalties are defined as punishments or fines for legal violations, with the Act detailing specific penalties for contraventions.
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