Report No. 47
VII. Customs Act, 1962
(1) Section 123 (1) should be extended to cases where the good seized are proved to have been in the possession of any person before such seizure.1
(2) Punishment under section 135 should be increased. There should be provision for minimum punishment and minimum fine.2
(3) A new section- section 135A-should be inserted to make preparation to commit an offence under the Act punishable, in certain circumstances.3
(4) Another new section-section 135B-should be inserted to provide for public censure of persons convicted of offences, under the Act.4
(5) Section 137 should be amended so as to allow for sanction for prosecution to be given by officers other than the Collector of Customs.5
(6) Section 139 should be extended to foreign documents and to documents seized under other laws6 and to documents seized from a person other than the accused.
1. Para. 15.82.
2. Para. 15.78.
3. Para. 15.20.
4. Para. 15.62.
5. Para. 11.15.
6. Paras. 12.2 to 12.4, 15.30 and 15.89.