https://www.taxtmi.com/notifications?id=145835 The Act amends the customs, gold control and excise laws by expanding offence definitions, increasing punishment for serious and repeat contraventions, and creating publication powers, presumptions of culpable mental state, and documentary presumptions. It also limits probationary relief for adult offenders, regulates the admissibility of signed statements before gazetted officers, and provides that confiscation or penalty does not bar other punishment. Parallel changes are made across the three statutes to strengthen enforcement, evidentiary rules, and sentencing for contraventions involving smuggled goods, gold control breaches and excisable goods liable to confiscation. en-us Sat, 01 Sep 1973 00:00:00 +0530 Fri, 29 May 2026 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145835 The Act amends the customs, gold control and excise laws by expanding offence definitions, increasing punishment for serious and repeat contraventions, and creating publication powers, presumptions of culpable mental state, and documentary presumptions. It also limits probationary relief for adult offenders, regulates the admissibility of signed statements before gazetted officers, and provides that confiscation or penalty does not bar other punishment. Parallel changes are made across the three statutes to strengthen enforcement, evidentiary rules, and sentencing for contraventions involving smuggled goods, gold control breaches and excisable goods liable to confiscation. Notifications Customs Sat, 01 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145835