Section 136 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Most of the offence sections of the Customs Act speak to importers, exporters and others dealing with goods. Section 136 speaks to the officers of customs themselves. It punishes an officer who helps duty or a prohibition to be evaded, an officer who searches or arrests without reason to believe, and an officer who discloses particulars learnt in an official capacity.
This article reads the section as per the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check later Finance Act changes to section 136 before acting.
Section 136(1): an officer of customs who enters into or acquiesces in an agreement, abstains from doing, permits, conceals or connives at an act, so that a fraudulent export is effected or duty or a prohibition is or may be evaded, faces imprisonment up to three years, or fine, or both. Section 136(2): searching a person or place, or arresting a person, without reason to believe is punishable with up to six months, or fine up to one thousand rupees, or both. Section 136(3): disclosing particulars learnt in an official capacity, except in good faith or on a requisition under law, is punishable the same way.
Section 136(1): helping evasion or fraudulent export
Section 136(1) applies where any officer of customs:
- enters into, or acquiesces in, any agreement to do something;
- abstains from doing something;
- permits something;
- conceals something; or
- 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".
The punishment is imprisonment for a term which may extend to three years, or fine, or both.
Three points from the text:
- The words "is or may be evaded". The sub-section is satisfied not only when evasion has actually happened but when it "may be" the result.
- The words cover inaction. "Abstains from doing" and "permits" mean the section is not confined to positive acts.
- Both duty and prohibition are covered. The prohibition may be under this Act or any other law for the time being in force.
The footnotes show two amendments. The words "connives at any act or thing, whereby any fraudulent export is effected or" were substituted by the Finance Act, 2003 (32 of 2003), section 125, with effect from 14 May 2003, and "three years" was substituted for "two years" by the Gold (Control) and Central Excises and Salt (Amendment) Act, 1973 (36 of 1973), section 7.
If you think an officer's conduct fits sub-section (1), a legal consultation can help you decide how to proceed.
Sub-section (1) is also tied to section 135(2): a person convicted under section 136(1) who is later convicted of an offence under section 135 faces the repeat-offender punishment printed there. Our article on section 135 sets that out.
Section 136(2): searches and arrests without reason to believe
Sub-section (2) protects the public from abuse of the powers of search and arrest. It applies where an officer of customs:
| Clause | Conduct |
|---|---|
| (a) | Requires any person to be searched for goods liable to confiscation or any document relating to them, without having reason to believe that the person has such goods or documents secreted about his person |
| (b) | Arrests any person without having reason to believe that the person has been guilty of an offence punishable under section 135 |
| (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 |
The punishment is imprisonment for a term which may extend to six months, or fine which may extend to one thousand rupees, or both.
The standard in each clause is "reason to believe". Our article on sections 100 to 102 on search of suspected persons and our article on sections 105 to 106A on search of premises show the powers whose misuse sub-section (2) covers. Clause (b) ties arrest to offences punishable under section 135.
A short example. A customs officer causes a traveller to be searched on the strength of a hunch, with nothing in the officer's record showing why goods might be hidden on the traveller. If it is shown that the officer had no reason to believe the traveller had such goods or documents secreted about his person, sub-section (2)(a) is the provision in the Act that speaks to it. Whether reason to believe existed is a question of the facts and the officer's records.
Section 136(3): disclosure of particulars
Sub-section (3) says that 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.
The words to notice are:
- "except in the discharge in good faith of his duty" and "in compliance with any requisition made under any law": these two exceptions are printed in the text.
- "particulars learnt by him in his official capacity in respect of any goods": the protection is for information about goods learnt through the job.
For a trader this sub-section is relevant because shipping details, valuation and supplier information in customs files are not meant to be passed on outside official channels. If you believe an officer has misused your information, keep a record of what was disclosed and when.
How prosecution of an officer begins
Section 137(2) deals with cognizance of an offence under section 136:
- where the offence is alleged to have been committed by an officer of customs not lower in rank than Assistant Commissioner of Customs or Deputy Commissioner of Customs, the previous sanction of the Central Government is needed;
- where the officer is lower in rank, the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs is needed.
Our article on section 137 covers the sanction rules and the compounding sub-section.
What section 136 does not do
- It does not give the public a separate remedy or compensation. The sub-section prints the punishment of the officer only.
- It does not limit the powers of search, arrest and seizure; it penalises abuse of them.
- It does not state how "reason to believe" is to be recorded. The Act is silent on any form of record in this section.
For the opposite side of the same coin, the person who deliberately obstructs an officer, read our article on sections 132 to 134.
Need help with a complaint about an officer's action?
If a search, arrest or disclosure has affected your business and you want to understand your position under the Act, our team can read the facts with you. Speak to us about a legal consultation and bring the papers you have received.
Key takeaways
- Section 136(1) punishes an officer who connives at, permits or conceals an act by which a fraudulent export is effected, or duty or a prohibition is or may be evaded; up to three years, or fine, or both.
- Section 136(2) punishes searches and arrests without reason to believe; up to six months, or fine up to one thousand rupees, or both.
- Section 136(3) punishes disclosure of particulars learnt in an official capacity, subject to two exceptions.
- Sanction for prosecution comes under section 137(2).
- A conviction under section 136(1) matters for the repeat-offender rule in section 135(2).
Read next
- Section 135: evasion of duty or prohibitions, punishment
- Section 137: cognizance and compounding of offences
- Sections 100 to 102: search of suspected persons
- Sections 105 to 106A: search of premises, conveyances and inspection
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.