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          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.

          <h1>Customs offences involving misdeclaration or fraudulent drawback now attract higher imprisonment and fines for serious evasion.</h1> Amendment to section 135 imposes criminal liability for knowingly engaging in misdeclaration of value, fraudulent evasion or attempted evasion of duty, dealing with goods liable to confiscation, attempts to export such goods, and fraudulent availing of drawback or duty exemptions; it provides tiered penalties: serious offences attract imprisonment up to seven years with fine and a one-year minimum unless special reasons are recorded, while other offences attract imprisonment up to three years, or fine, or both.

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