(1)If any officer of customs enters into or acquiesces in any agreement to do, abstains from doing, permits, conceals or [connives at any act or thing, whereby any fraudulent export is effected or] [ Substituted by Act 32 of 2003, Section 125, for " connives at any act or thing whereby" (w.e.f. 14.5.2003).] 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 [three years] [ Substituted by Act 36 of 1973, Section 7, for " two years" (w.e.f. 1.9.1973).], or with fine, or with both.
