False declarations in customs transactions attract criminal liability for material falsity in documents, statements, or declarations. False declarations, false statements and false documents in customs transactions are offences where a person makes, signs, uses, or causes to be made, signed or used, any declaration, statement or document connected with customs business while knowing, or having reason to believe, that it is false in any material particular. The provision attaches criminal liability to material falsity in documents used in customs dealings and does not require the falsehood to be minor or immaterial. The prescribed punishment is imprisonment for a term that may extend to two years, or fine, or both.
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.
False declarations in customs transactions attract criminal liability for material falsity in documents, statements, or declarations.
False declarations, false statements and false documents in customs transactions are offences where a person makes, signs, uses, or causes to be made, signed or used, any declaration, statement or document connected with customs business while knowing, or having reason to believe, that it is false in any material particular. The provision attaches criminal liability to material falsity in documents used in customs dealings and does not require the falsehood to be minor or immaterial. The prescribed punishment is imprisonment for a term that may extend to two years, or fine, or both.
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