<h1>Customs and anti-smuggling enforcement: raids and seizure statistics alongside defined search-and-seizure scope for tax investigations.</h1> The Directorate of Revenue Intelligence investigates offences under the Customs Act, 1962 and the NDPS Act, 1985, reporting yearly statistics for seizures, commercial frauds detected, investigations completed with SCNs, SCNs in outright smuggling, and duty recovered, with value figures applying to seizures and smuggling and duty figures to other categories. The Income Tax Department conducts search and seizure against a defined class of person to bring undisclosed income to tax and does not maintain person- or profession-wise case breakdowns; asset monitoring of officials is handled by their respective departments.