https://www.taxtmi.com/manuals?id=7143 Smuggling is addressed under the Customs Act, 1962 by permitting seizure or confiscation of goods and imposing fines and penalties on offenders; Customs officers have powers to search, arrest and prosecute for evasion, mis-declaration or fraudulent misuse of incentives. Enforcement requires due process: issuance of Show Cause Notices with charge particulars, opportunity for representation and hearing; serious offences may result in criminal prosecution and imprisonment, guided by prescribed circulars on prosecution. en-us Wed, 19 Feb 2025 17:39:19 +0530 Wed, 19 Feb 2025 17:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7143 Smuggling is addressed under the Customs Act, 1962 by permitting seizure or confiscation of goods and imposing fines and penalties on offenders; Customs officers have powers to search, arrest and prosecute for evasion, mis-declaration or fraudulent misuse of incentives. Enforcement requires due process: issuance of Show Cause Notices with charge particulars, opportunity for representation and hearing; serious offences may result in criminal prosecution and imprisonment, guided by prescribed circulars on prosecution. Manuals Customs Wed, 19 Feb 2025 17:39:19 +0530 https://www.taxtmi.com/manuals?id=7143