https://www.taxtmi.com/acts?id=1165 Intentional obstruction of any officer of customs in the exercise of powers under the Customs Act constitutes an offence punishable with imprisonment, fine, or both. The provision protects the lawful performance of customs functions by criminalising deliberate interference with an officer acting under the Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 10 Jun 2026 12:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1165 Intentional obstruction of any officer of customs in the exercise of powers under the Customs Act constitutes an offence punishable with imprisonment, fine, or both. The provision protects the lawful performance of customs functions by criminalising deliberate interference with an officer acting under the Act. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1165