LawgistThe Customs Act
132False declaration, false documents, etc
Whoever makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in the transaction of any business relating to the customs, knowing or having reason to believe that such declaration, statement or document is false in any material particular, shall be punishable with imprisonment for a term which may extend to 1[two years], or with fine, or with both.
Download our fully-offline, High speed android app.- Click here
1. Subs. by Act 29 of 2006, s. 30, for "six months" (w.e.f. 13-7-2006).
OFFENCES AND PROSECUTIONS
- 132 False declaration, false documents, etc
- 133 Obstruction of officer of customs
- 134 Refusal to be X-rayed
- 135 Evasion of duty or prohibitions
- 135A Preparation
- 135B Power of court to publish name, place of business, etc., of persons convicted under the Act
- 136 Offences by officers of customs
- 137 Cognizance of offences
- 138 Offences to be tried summaril
- 138A Presumption of culpable mental stat
- 138B Relevancy of statements under certain circumstances
- 138C Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
- 139 Presumption as to documents in certain cases
- 140 Offences by companies
- 140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
