Evasion of duty or prohibitions attracts extended imprisonment and fines for serious duty evasion and fraudulent document misuse. Section 135 criminalises knowing misdeclaration, fraudulent evasion of duty or prohibitions, dealing with goods liable to confiscation, attempts to export confiscable goods, fraudulent drawback or exemption in export, and obtaining or using fraudulent instruments; serious cases meeting statutory thresholds attract imprisonment up to seven years and fine with a minimum one-year term unless special and adequate reasons are recorded, other cases attract up to three years or fine or both, repeat convictions elevate penalties, and specified factors do not qualify as special and adequate reasons to reduce minimum sentences.