https://www.taxtmi.com/manuals?id=801 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. en-us Tue, 18 Feb 2014 16:05:00 +0530 Tue, 18 Feb 2014 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=801 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. Manuals Customs Tue, 18 Feb 2014 16:05:00 +0530 https://www.taxtmi.com/manuals?id=801