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of <h1>Section 135A of Customs Act: Penalties for Export Preparations Violating Provisions Include Imprisonment, Fines, or Both.</h1> Section 135A of the Customs Act, 1962, addresses the preparation to export goods in violation of the Act's provisions. If it can be reasonably inferred from the circumstances that a person is intent on committing the offense, unless prevented by factors beyond their control, they may face imprisonment for up to three years, a fine, or both.
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