https://www.taxtmi.com/manuals?id=2350 Persons importing or exporting in breach of prohibitions or to evade duties are liable under the Customs Act, 1962 to confiscation of offending goods and imposition of fines; sensitive items are absolutely confiscated. Smuggling is defined as any act or omission rendering goods liable to confiscation. Arrest, prosecution and separate penalty obligations operate alongside confiscation to deter evasion and commercial fraud. en-us Sun, 05 Mar 2023 13:59:00 +0530 Tue, 07 Mar 2023 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2350 Persons importing or exporting in breach of prohibitions or to evade duties are liable under the Customs Act, 1962 to confiscation of offending goods and imposition of fines; sensitive items are absolutely confiscated. Smuggling is defined as any act or omission rendering goods liable to confiscation. Arrest, prosecution and separate penalty obligations operate alongside confiscation to deter evasion and commercial fraud. Manuals Customs Sun, 05 Mar 2023 13:59:00 +0530 https://www.taxtmi.com/manuals?id=2350