Offences & Penal Provisions
A focused study of confiscation, penalties, and prosecution under Chapter XVI of the Customs Act, 1962 — covering Sections 112, 114, 114A, 114AA, 114AB, 114AC, 116, 117 & 127, 132 – 140A & Customs (Compounding of Offences) Rules, 2005 and their application in customs broker examinations.