https://www.taxtmi.com/article/detailed?id=14186 Customs officers possess extensive enforcement powers to ensure compliance with import and export laws, including search and seizure of persons, premises and goods suspected of smuggling or misdeclaration; arrest of individuals on reasonable grounds; detention of goods pending investigation; entry and inspection of trade premises; examination and testing of goods; calling for documents; approving or rejecting declarations; imposing provisional duties and penalties; and initiating prosecution in serious offences. Safeguards include action based on reasonable grounds, provision of justification, appeal routes and judicial oversight. en-us Tue, 22 Apr 2025 08:51:12 +0530 Tue, 22 Apr 2025 08:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14186 Customs officers possess extensive enforcement powers to ensure compliance with import and export laws, including search and seizure of persons, premises and goods suspected of smuggling or misdeclaration; arrest of individuals on reasonable grounds; detention of goods pending investigation; entry and inspection of trade premises; examination and testing of goods; calling for documents; approving or rejecting declarations; imposing provisional duties and penalties; and initiating prosecution in serious offences. Safeguards include action based on reasonable grounds, provision of justification, appeal routes and judicial oversight. Articles Customs - Import - Export - SEZ Tue, 22 Apr 2025 08:51:12 +0530 https://www.taxtmi.com/article/detailed?id=14186