https://www.taxtmi.com/manuals?id=295 Customs law permits seizure of goods and documents where confiscation is reasonably believed, followed by show cause notice and quasi judicial adjudication; confiscation vests goods in the State and extends to packages, conveyances, concealment implements, altered forms and sale proceeds, with a discretionary option to pay a redemption fine for non prohibited goods. A graded penalty regime applies for prohibited goods, dutiable goods, misdeclaration and drawback claims, alongside mandatory penalties for short or non levy of duty due to collusion or wilful misstatement, while criminal arrest and prosecution are available for serious offences subject to prior sanction. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 26 Jun 2009 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=295 Customs law permits seizure of goods and documents where confiscation is reasonably believed, followed by show cause notice and quasi judicial adjudication; confiscation vests goods in the State and extends to packages, conveyances, concealment implements, altered forms and sale proceeds, with a discretionary option to pay a redemption fine for non prohibited goods. A graded penalty regime applies for prohibited goods, dutiable goods, misdeclaration and drawback claims, alongside mandatory penalties for short or non levy of duty due to collusion or wilful misstatement, while criminal arrest and prosecution are available for serious offences subject to prior sanction. Manuals Customs Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=295