Section 136 Customs Act, 1962

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Section 136 Customs Act, 1962: 


Offences by officers of customs.—

(1) If any officer of customs enters into or acquiesces in any agreement to do, abstains from doing, permits, conceals or 1[connives at any act or thing, whereby any fraudulent export is effected or] any duty of customs leviable on any goods, or any prohibition for the time being in force under this Act or any other law for the time being in force with respect to any goods is or may be evaded, he shall be punishable with imprisonment for a term which may extend to 2[three years], or with fine, or with both.

(2) If any officer of customs,—

(a) requires any person to be searched for goods liable to confiscation or any document relating thereto, without having reason to believe that he has such goods or document secreted about his person; or

(b) arrests any person without having reason to believe that he has been guilty of an offence punishable under section 135; or

(c) searches or authorises any other officer of customs to search any place without having reason to believe that any goods, documents or things of the nature referred to in section 105 are secreted in that place, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

(3) If any officer of customs, except in the discharge in good faith of his duty as such officer or in compliance with any requisition made under any law for the time being in force, discloses any particulars learnt by him in his official capacity in respect of any goods, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.



Supreme Court of India Important Judgments And Leading Case Law Related to Section 136 Customs Act, 1962:  

A.A. Mulla And Others vs State Of Maharashtra And Anr on 28 October, 1996

State, Cbi vs Sashi Balasubramanian & Anr on 31 October, 2006

Union Of India vs Anil Chanana & Another on 25 January, 2008

Gurcharan Singh vs Directorate Of Revenue on 1 April, 2008

Union Of India vs Padam Narain Aggarwal Etc on 3 October, 2008

Sangeetaben Mahendrabhai Patel vs State Of Gujarat & Anr on 23 April, 2012

State Tr.Insp.Of Police vs A.Arun Kumar & Anr on 17 December, 2014

J.A. Naidu And Ors. vs State Of Maharashtra on 27 March, 1979

Department Of Customes vs Sharad Gandhi Proprietor on 27 February, 2019

Romesh Chandra Mehta vs State Of West Bengal on 18 October, 1968



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