https://www.taxtmi.com/manuals?id=2028 Customs enforcement addresses unauthorized importation and exportation by detecting smuggling; the Customs Act, 1962 authorises seizure and confiscation of goods, fines, searches, arrests and prosecution for smuggling, fraud or misuse of incentives including mis declaration of nature, value or quantity. Actions require due process: issuance of notice or Show Cause Notice with grounds, opportunity for representation and hearing, and prosecution of grave offences only after sanction by a competent Customs officer in accordance with prescribed guidelines. en-us Sat, 04 Mar 2023 18:00:00 +0530 Wed, 15 Mar 2023 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2028 Customs enforcement addresses unauthorized importation and exportation by detecting smuggling; the Customs Act, 1962 authorises seizure and confiscation of goods, fines, searches, arrests and prosecution for smuggling, fraud or misuse of incentives including mis declaration of nature, value or quantity. Actions require due process: issuance of notice or Show Cause Notice with grounds, opportunity for representation and hearing, and prosecution of grave offences only after sanction by a competent Customs officer in accordance with prescribed guidelines. Manuals Customs Sat, 04 Mar 2023 18:00:00 +0530 https://www.taxtmi.com/manuals?id=2028