CMA Intermediate · Direct and Indirect Taxation · Customs Act
A customs officer is penalised by the department for abetting evasion of duty on goods. Under the Customs Act, 1962, what is the effect of such an award of confiscation or penalty by an officer of customs on other punishment?
Such an award does not prevent further punishment. Section 127 says confiscation or penalty imposed by a customs officer does not stop punishment under Chapter XVI of the Act or any other law, so penalty and prosecution can both apply to the person affected.
- AIt does not prevent punishment under Chapter XVI or under any other lawCorrect
- BIt bars any prosecution for the same act
- CIt replaces the punishment under any other law
- DIt permits prosecution only after the Board's approval
Explanation
Section 127 states that an award of confiscation or penalty by an officer of customs does not prevent punishment to which the person is liable under Chapter XVI or any other law. So adjudication and prosecution can both proceed; the bar and replacement options contradict this.
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