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of <h1>Section 135(1) of Customs Act: Up to 7 Years Jail for Major Offenses; Repeat Offenders Face Similar Terms. Lesser Offenses: 3 Years Max.</h1> The Customs Act, 1962, under Section 135(1), prescribes imprisonment up to 7 years and fines for offenses involving goods liable to confiscation, mis-declaration, or fraudulent duty evasion. Offenses involving goods over Rs.1 crore, duty evasion over Rs.50 lakhs, or prohibited goods may result in imprisonment not less than one year. Repeat offenders face up to 7 years imprisonment. Lesser offenses under Sections 132, 133, 134, 135A, and 135AA carry penalties up to 3 years or fines. These include making false declarations, obstructing customs officers, resisting body searches, preparing illegal exports, and unauthorized publication of customs information.
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