To perform enforcement duties and to carry out preventive operations throughout the country related to smuggling, evasion of federal taxes through clandestine removal of dutiable goods, mis-declaration, valuation frauds, fraudulent claims of refund and rebate etc . and to detect and investigate cases cognizable under the Prevention of Smuggling Act, 1977.
12.
However, others coercive legislations like Armed Forces ( Special Powers ) Act, 1958 ( AFSPA ), the Essential Services Maintenance Act ( ESMA, 1968 ), and economic counterpart of the act, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act ( COFEPOSA ) enacted on December 13, 1974 to prevent smuggling and black-marketing in foreign exchange is still enforce.
