Customs Act, 1962 — Chapter XVI: Offences and Prosecutions
136. Offences by officers of customs
- Any officer of customs who enters into or acquiesces in any agreement to do, abstains from doing, permits, conceals or connives at any act/thing whereby any fraudulent export is effected, or any duty of customs leviable/payment thereof is evaded, is punishable with imprisonment for a term up to three years, or with fine, or both.
- Any officer of customs who: (a) requires any person to be searched for goods liable to confiscation, or any document relating thereto, without reason to believe he has such goods/document secreted about him; (b) arrests any person without reason to believe he has been guilty of an offence punishable under section 135; (c) searches, or authorises any other officer to search, any place without reason to believe goods liable to confiscation, or documents relating thereto, are secreted there, is punishable with imprisonment up to six months, or fine up to one thousand rupees, or both.
- Any officer of customs who, except for reasons recorded in writing (or otherwise as directed by a Magistrate), discloses any particulars learned in his official capacity in respect of goods, is punishable with imprisonment up to six months, or fine up to one thousand rupees, or both.
