Offences and Penal Provisions

Chapters / List

1. Offences and Penal Provisions

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2. Seizure of offending goods:

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3. Confiscation of seized goods:

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4. Confiscation of conveyances/packages etc.

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5. Penalties in respect of improper importation of goods

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6. Penalties in respect of improper exportation of goods

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7. Mandatory penalty in certain cases

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8. Other penalties

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9. Adjudication of confiscations and penalties

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10. Arrest

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11. Punishment for Customs offences

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12. Offences by Customs officers

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13. Presumption of culpable mental state

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14. Cognizability and Bailability

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15. Prosecution

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16. Issue of Summons

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17. Compounding of Offences

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