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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Penalty for false customs documents: enhanced monetary sanction tied to the value of goods for intentional misstatements.</h1> A statutory provision imposes a penalty where any person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, a declaration, statement or document that is false or incorrect in any material particular in customs business transactions; the sanction is an enhanced monetary penalty measured by reference to the value of the goods concerned.

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