PROSECUTION

	What are the circumstances under which a person is prosecuted under the Customs Act, 1962?
	Will there be prosecution also when the goods are confiscated and penalty levied?

Q.1 What are the circumstances under which a person is prosecuted under the Customs Act, 1962?

A Under the provisions of Chapter XVI of the Customs Act, 1962, a person is liable to prosecution for false declaration or presenting false documents or for obstruction of Officers of Customs in discharging their duties under the Customs Act or refusal to be X-rayed when there is reason to believe that goods liable to confiscation are secreted inside his body or dealing in any manner with any goods liable to confiscation under the Customs Act, 1962(sections 132, 133, 134 and 135 of the Customs Act, 1962).

 

Q.2. Will there be prosecution also when the goods are confiscated and penalty levied?

A Prosecution is independent of adjudication proceedings i.e., in addition to confiscation of any goods and levy of penalty by the proper officer of customs, the person concerned is liable to prosecution.