Payment of customs duty is not a customs offense, but rather a legal obligation for importers and exporters.

The penalty for smuggling under the Customs Act, 1962 is both fine up to 10 times the value of the smuggled goods and imprisonment for up to 7 years.

The penalty for misdeclaration of goods under the Customs Act, 1962 is both fine up to 5 times the value of the misdeclared goods and imprisonment for up to 3 years.

The penalty for under-invoicing under the Customs Act, 1962 is both fine up to 3 times the value of the under-invoiced goods and imprisonment for up to 2 years.

The penalty for non-payment of customs duty under the Customs Act, 1962 is both fine up to 2 times the value of the goods and imprisonment for up to 1 year.

Ignorance of the law is not a defense to a customs offense under the Customs Act, 1962.

The time limit for filing an appeal against a customs order under the Customs Act, 1962 is 60 days.

The power to impose fines and penalties is not a power of the customs authorities under the Customs Act, 1962. This power is vested in the courts.

The role of the Customs Adjudicating Authority under the Customs Act, 1962 is to adjudicate disputes between the customs authorities and importers/exporters.

The role of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) under the Customs Act, 1962 is to hear appeals against orders of the Customs Adjudicating Authority.

Protective customs duty is not a type of customs duty under the Customs Act, 1962.

The purpose of the Customs Act, 1962 is to regulate the import and export of goods, to collect customs duties, and to prevent smuggling and other customs offenses.

Hearing appeals against orders of the Customs Adjudicating Authority is not a function of the Central Board of Indirect Taxes and Customs (CBIC).

The role of the Directorate General of Revenue Intelligence (DGRI) under the Customs Act, 1962 is to investigate customs offenses.

Blue channel clearance is not a type of customs clearance.