Introduction

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....in violation of prohibitions or restrictions in vogue or with the intent to evade duties or fraudulently claim export incentives are liable for strict penal action under the Customs Act, 1962. The off....

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...., 1962 the term "smuggling" has vast connotations and means "any act or omission which will render such goods liable for confiscation under Sections 111 or 113 of the said Act". 1.3 In general terms,....