2. Read the text again to answer the following questions:

1. What do the unscrupulous elements try to do to bypass import prohibitions and regulations?

2. What is called «smuggling» and what role do the Customs officers play in this process?

3. What strict penalties does the Customs Act, 1962 provide towards smuggling?

4. What are the Indian Customs officers empowered to do towards the imported goods?

5. Do the Customs officers act as judicial authorities? What does it mean?

6. How many years of imprisonment can a lawbreaker be given by the Customs Act, 1962?

7. What procedure must a lawbreaker follow to be imprisoned?

8. Does a person have a right to appeal against the departmental adjudication action?

9. Describe the appeal process.

10. What is the CESTAT and can its decisions be appealed?

3. Translate the following words and word combinations from English into Russian:

to provide; leviable duties; evasion; to bring into the country; attempt; similar; to ensure; to detect; to involve; appropriate; to authorize; the legal provisions; offence; to abet; to carry out; commercial fraud; prosecution; export incentives; to deter; adjudication.

4. Find the English equivalents to the following words and phrases:

уполномочить; произвести задержание; избегать оплаты пошлин; серьезные наказания; обыск; коммерческое мошенничество; злоупотребление экспортными льготами; положения уголовного законодательства; судебное преследование; штраф.

5. Match the words from the left column with their definitions from the right column.

1) to aggrieve	a) the substance or essence of a speech or text
2) gist	b) the action or process of making sentence
3) adjudication	c) obtained, done by, or involving criminal deception
4) to empower	d) to make a damage
5) evasion	e) include smth as a necessary part or result
6) to involve	f) able or intended to retain
7) unscrupulous	g) motivating or encouraging one to do something
8) fraudulent	h) having or showing no moral principles; not honest or fair
9) deterrent	i) the action of avoiding smth
10) incentive	j) give smb the authority to do smth

6. Match left and right to make a word combination:

serious commercial …	searches
persons involved …	to be evaded
to provide for deterrent …	in smuggling
the right to appeal …	authorities
to carry out …	penal provisions
to provide opportunity …	of nature
duty evaded or sought …	for personal hearing
mis-declaration …	frauds
quasi-judicial …	of quantities
suppression …	against the determination/order