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<h1>False Declarations in Customs: Section 132 Penalizes Offenders with Up to 2 Years Imprisonment or Fine.</h1> Section 132 of the Customs Act, 1962, addresses offenses related to false declarations and documents in customs transactions. It stipulates that any individual who knowingly makes, signs, or uses false declarations, statements, or documents in customs-related business is subject to legal penalties. The punishment for such offenses can include imprisonment for up to two years, a fine, or both. This provision is part of Chapter XVI, which deals with offenses and prosecutions under the Act.