Offences and Penal Provisions

Customs enforcement: seizure, confiscation and mandatory penalties reinforce compliance and enable arrest and prosecution under the law.

Officers may seize goods and documents when goods are believed liable to confiscation; adjudicating authorities may order confiscation, which vests property in the Central Government. Civil penalties are prescribed according to the nature of contravention, with a mandatory penalty equal to determined duty or interest in cases of collusion or wilful mis-statement subject to reduction for prompt payment. Criminal provisions allow arrest and prosecution for serious offences, a statutory presumption of culpable mental state operates in prosecutions, and procedural safeguards govern adjudication, arrest authorisation, and bail.