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Section 135 Custom act **Understanding Section 135 of the Customs Act: A Comprehensive Overview** Section 135 of the Customs Act is a crucial provision that pertains to the smuggling of goods and the penalties associated with such unlawful activities. Enacted to safeguard a nation's economic interests and prevent illicit trade practices, this section outlines the legal consequences for individuals or entities involved in smuggling, as well as the procedures for investigation and prosecution. In this article, we delve into the key aspects of Section 135 of the Customs Act, its significance, and implications. ### Background: Customs laws play a vital role in regulating international trade and ensuring the proper collection of duties and taxes on imported goods. Smuggling, which involves the illegal importation or exportation of goods to evade customs duties, poses a significant threat to a country's economy and security. Section 135 of the Customs Act addresses this issue by impo