Section 38
Import Smuggling Or Export Smuggling To Be Deemed
Where, upon making a search pursuant to Section 36 or 39, any goods which are subject to the customs duty or which have to be exported or imported by making declaration pursuant to this Act are seized, the Customs Officer shall give order to the person searched to submit the declaration form of such goods and evidence of payment of duty if such goods are those which are subject to customs duty. In the event of failure to submit such declaration or evidence, such person shall be deemed to have committed export smuggling or import smuggling.
Customs Act, 2064 (2007)
Chapter - 1
Section 51: Provisions Relating To License Of Customs AgentSection 52: Appointment Of Customs AgentSection 53: Customs Agent To Be Deemed Owner Of GoodsSection 54: Customs Agent To Be ResponsibleSection 55: License To Be Suspended And CanceledSection 56: ApplicationSection 57: PunishmentSection 58: Punishment To Those Who Cause ObstructionSection 59: Punishment To Customs AgentSection 60: Punishment To Be Imposable Pursuant To Prevailing Laws
Chapter - 4
Section 9: Diplomatic Facility, Duty Facility And Customs Duty ExemptionSection 10: Power To Accord Bonded Warehouse FacilitySection 11: Power To Accord Facility To Make Import Under Bank Guarantee FacilitySection 12: Power Of Government Of Nepal To Accord Customs Duty Exemption And Other Facility To Goods To Be Exported And Imported By Industry Situated In Special Economic Zone
Chapter - 6
Section 17: Details To Be SubmittedSection 18: Declaration Form To Be Filled Up And SubmittedSection 19: Examination Of Declaration FormSection 20: Examination Of GoodsSection 21: Valuation To Be MadeSection 22: Determination Of DutySection 23: Clearance Of GoodsSection 24: Determination Of Duty Prior To Arrival Of Goods At Customs OfficeSection 25: Export Or Import To Be MadeSection 26: Power To Ask For Proof, Evidence Or ReceiptSection 27: Format Of Declaration Form
Chapter - 7
Chapter - 8
Section 34: Power To Make Post Clearance AuditSection 35: Goods And Persons To Be Produced Before Customs OfficerSection 36: To Make Search On Suspicion Or GroundSection 37: Person To Be Searched May Request To Produce Before Customs OfficerSection 38: Import Smuggling Or Export Smuggling To Be DeemedSection 39: To Search House, Building, Godown Or PlaceSection 40: Power To ArrestSection 41: Power To Release On Bail Or DetainSection 42: Subsequent Arrest Of Absconding PersonSection 43: Power To Use Maximum Force
Chapter - 9
Section 44: Power To Seize Goods Liable To Be ForfeitedSection 45: Proof Of Seizure To Be ProvidedSection 46: Handing Over Of GoodsSection 47: Ownership Of Goods Seized And Not Cleared From Customs Belonging To Government Of NepalSection 48: Notice Of Forfeiture To Be GivenSection 49: Goods To Be ForfeitedSection 50: Power To Auction
Chapter - 14
Section 68: Application For Withholding Goods Intended To Be Exported Or Imported In Violation Of Intellectual Property RightsSection 69: Compensation For Goods Withheld In Customs Office Or GodownSection 70: Power To ReviewSection 71: Reward To Person Who Arrests Export Or Import Smuggling Or Gives CluesSection 72: DemurrageSection 73: Goods Not To Be Lifted Until Payment Of FineSection 74: Payment Of Omitted Amount Or FineSection 75: Refund Of Customs Duty Or FineSection 76: Owner Of Goods Or Agent To Be ResponsibleSection 77: Owner Of Goods To Bear ExpensesSection 78: Duplicate Copies To Be ProvidedSection 79: Issuance Of Certificate Of Goods ImportedSection 80: Information To Be SoughtSection 81: Issuance Of Summons And Action And SettlementSection 82: Mode Of Issuance Of NoticeSection 83: Delegation Of PowersSection 84: Power Of Ministry Of Finance To Designate Any Official And Confer Powers To Such OfficialSection 85: Powers Of Ministry Of Finance To Designate Any OfficialSection 86: To Exercise Same Powers As Court HasSection 87: Duty To Render Assistance And HelpSection 88: Other Body Not To InterveneSection 89: Power To Prescribe Headings Or Sub-headings Of GoodsSection 90: Power To Issue OrderSection 91: Power To Take ActionSection 92: Power To Frame RulesSection 93: Power To Make DirectivesSection 94: Repeal And Saving