Punishment for customs offences defines imprisonment and fines, with enhanced penalties for repeat and serious conduct. Punishment for customs offences targets persons knowingly involved with goods liable to confiscation, mis-declaration, fraudulent evasion of duty or prohibition, wrongful export, or fraudulent use of duty drawback or exemptions; the statute prescribes imprisonment and fines with enhanced minimums for specified serious cases and increased penalties for repeat convictions, while distinct offences such as false customs documents, obstruction of officers, resistance to screening, preparatory export acts, and unauthorised disclosure of supplied trade information carry shorter maximum terms or fines with stated exceptions for authorised government publications and trade-analysis data.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Punishment for customs offences defines imprisonment and fines, with enhanced penalties for repeat and serious conduct.
Punishment for customs offences targets persons knowingly involved with goods liable to confiscation, mis-declaration, fraudulent evasion of duty or prohibition, wrongful export, or fraudulent use of duty drawback or exemptions; the statute prescribes imprisonment and fines with enhanced minimums for specified serious cases and increased penalties for repeat convictions, while distinct offences such as false customs documents, obstruction of officers, resistance to screening, preparatory export acts, and unauthorised disclosure of supplied trade information carry shorter maximum terms or fines with stated exceptions for authorised government publications and trade-analysis data.
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