TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Customs Act Section 135: Tough Penalties for Duty Evasion, Misdeclaration, and Fraud Involving High-Value Goods</h1> Section 135 of the Customs Act, 1962 addresses offenses related to the evasion of duty or prohibitions. It criminalizes actions such as misdeclaration of goods, fraudulent evasion of duty, dealing with goods liable to confiscation, and fraudulent claims for duty exemptions or drawbacks. Penalties include imprisonment up to seven years and fines, particularly for offenses involving goods over one crore rupees or duty evasion exceeding fifty lakh rupees. Repeat offenders face harsher penalties. The section specifies that certain factors, like first-time offenses or the accused's age, do not justify reduced sentences. An 'instrument' is defined per section 28AAA.
TaxTMI 
