Customs and excise enforcement strengthens penalties, evidentiary presumptions, and publication of convicted persons' particulars. The amendment law enlarges the penal, evidentiary and procedural framework under the Customs Act, the Gold (Control) Act and the Central Excises and Salt Act. It strengthens offences relating to misdeclaration, smuggling, unlawful removal and dealings in goods liable to confiscation, raises punishments for serious and repeat offences, and introduces publication of the particulars of convicted persons. It also creates presumptions as to culpable mental state, documentary evidence and the relevancy of statements, while restricting probationary relief generally to persons under eighteen years of age.