Section 32 in The Jammu and Kashmir Customs Act, 1958 (1901 A.D.)
32. Connivance at fraud or breach of duty by Customs and Excise Officer
- If any Customs and Excise Officer, or other person duly employed for the prevention of smuggling, practices or attempts to practise any fraud for the purpose of injuring the Customs revenue or abets or connives at any such fraud or any attempt to practise any such fraud, or if any such officer or person is guilty of a wilful breach of the conditions of this Act, he shall be liable to imprisonment for any term not exceeding two years, or to fine not exceeding one thousand rupees, or to both.This punishment shall be in addition to any departmental punishment such as dismissal from service or confiscation of security which the Inspector General of Customs and Excise may order. Appeal against such orders of departmental punishment shall lie to the Minister-in-Charge whose orders shall be final.
