https://www.taxtmi.com/article/detailed?id=15588 The statutory framework led by the Customs Act, 1962 targets misdeclaration, smuggling, and duty evasion through confiscation, recovery, and penal provisions; customs officers exercise search, seizure, summons and Section 108 statement powers, arrest for serious offences, and deploy digital and financial forensics while coordination with specialized agencies and international partners supports investigations; courts require prima facie evidence, a clear nexus for confiscation, and proportionality in penalties, giving weight to voluntary Section 108 statements subject to scrutiny for coercion. en-us Fri, 12 Dec 2025 08:56:14 +0530 Fri, 12 Dec 2025 08:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15588 The statutory framework led by the Customs Act, 1962 targets misdeclaration, smuggling, and duty evasion through confiscation, recovery, and penal provisions; customs officers exercise search, seizure, summons and Section 108 statement powers, arrest for serious offences, and deploy digital and financial forensics while coordination with specialized agencies and international partners supports investigations; courts require prima facie evidence, a clear nexus for confiscation, and proportionality in penalties, giving weight to voluntary Section 108 statements subject to scrutiny for coercion. Articles Customs - Import - Export - SEZ Fri, 12 Dec 2025 08:56:14 +0530 https://www.taxtmi.com/article/detailed?id=15588