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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>False declaration in customs: liability for knowingly or with reason to believe submitting false documents, punishable by imprisonment or fine.</h1> Making, signing or using any declaration, statement or document in customs business known or believed to be false is an offence; causing others to do so is also covered. The statutory penalty for such false declaration and use of false documents is imprisonment for up to two years, or a fine, or both.