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of <h1>Customs Act 1962: Penalties for Smuggling, Duty Evasion & Fraudulent Claims; Non-Bailable Offenses & Arrest Procedures</h1> The Customs Act, 1962 outlines penalties and procedures for violations in import and export activities, focusing on smuggling, duty evasion, and fraudulent claims. Offending goods can be confiscated, and individuals can face fines, penalties, and imprisonment. The Act defines 'smuggling' broadly and allows for the seizure of goods and documents. It also details penalties for improper importation and exportation, with specific provisions for mandatory penalties and arrest procedures. Customs officers are subject to penalties for misconduct. The Act presumes culpable mental states for accused individuals, with certain offenses deemed non-bailable and cognizable, requiring prior sanction for prosecution.
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