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of <h1>False Declarations Under Customs Act Can Lead to Penalties Up to Five Times Goods' Value or Rs. 4 Lakh</h1> If a person knowingly makes or uses false declarations or documents under the Customs Act, 1962, they face penalties up to five times the goods' value. If goods for import or transshipment are not unloaded as required, penalties can be up to twice the duty amount. For coastal goods, penalties can be twice the export duty amount. Any contravention of the Customs Act without a specified penalty may incur a penalty up to Rs. 4 lakh.
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