The Offences

In one line

Chapter XVI creates the customs offences, and section 135 is the principal one. Precisely: section 132 false declaration and false documents; section 133 obstruction; section 134 refusal to be X-rayed; section 135 evasion of duty or prohibitions; section 135A preparation; section 135AA protection of data; and section 135B the power of a court to publish the name of a person convicted.

Why prosecution as well as adjudication

Because confiscation and penalty are absorbed as a cost of business by the organised smuggler. He calculates the probability of detection against the margin, and a monetary consequence is simply an input. Only imprisonment changes that calculation.

But prosecution is exceptional and the Act keeps it so. Sanction is required under section 137; the offences carry thresholds so that small cases stay in adjudication; and section 138A supplies a presumption of culpable mental state precisely because proving a guilty mind beyond reasonable doubt in a trade case is otherwise very difficult.

The relationship with adjudication is governed by section 127, under which confiscation or penalty by a customs officer does not prevent any other punishment, so the two proceed independently and may reach different results because the standards of proof differ.

The provisions

Section 132, false declaration, false documents, etc. Whoever makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in the transaction of any business relating to the customs, knowing or having reason to believe that such declaration, statement or document is false in any material particular, shall be punishable with imprisonment for a term which may extend to two years, or with fine, or with both.

Section 133, obstruction of officer of customs. If any person intentionally obstructs any officer of customs in the exercise of any powers conferred under this Act, such person shall be punishable with imprisonment for a term which may extend to two years, or with fine, or with both.

Section 134, refusal to be X-rayed. If any person:

(a) resists or refuses to allow a radiologist to screen or to take X-ray picture of his body in accordance with an order made by a magistrate under section 103, or

(b) resists or refuses to allow suitable action being taken on the advice and under the supervision of a registered medical practitioner for bringing out goods liable to confiscation secreted inside his body, as provided in section 103,

he shall be punishable with imprisonment for a term which may extend to six months, or with fine, or with both.

Section 135, evasion of duty or prohibitions. Without prejudice to any action that may be taken under this Act, if any person: