Smuggling is an illegal transport, in particular across a border. In smuggling taxes are avoided; or the goods themselves are illegal; or people are transported to a place where they are not allowed to be. The offence of importing prohibited articles, or of defrauding the revenue by the introduction of articles without paying the duties chargeable upon them; the fraudulent taking into a country, or out of it, merchandise which is lawfully prohibited. [per Brewer, J., in Dunbar vs. U.S., 156 U.S. 185, 15 Sup. Ct. 325.]

To prove a charge of smuggling it is essential to establish that the goods in question were brought into Bangladesh in violation of any prohibition or restriction imposed by or under any law or by evading customs duties or other taxes. In the absence of any special mark of identification to brand the cattle heads as Indian and similar cattle-heads being available in the local market, the appellants cannot be held liable for smuggling – the Special Powers Act, 1974; S. 25B. [Kabil Mia and others vs. The State, 14 BLD (HCD) 432]

Smuggling is punishable under section 156(8) of the Customs Act and subsequently it ahs been made punishable under section 25B of the Special Powers Act. [Md. Shafi vs. The State, 14 BLD (HCD) 322]