https://www.taxtmi.com/acts?id=1164 False declarations, false statements and false documents in customs transactions are offences where a person makes, signs, uses, or causes to be made, signed or used, any declaration, statement or document connected with customs business while knowing, or having reason to believe, that it is false in any material particular. The provision attaches criminal liability to material falsity in documents used in customs dealings and does not require the falsehood to be minor or immaterial. The prescribed punishment is imprisonment for a term that may extend to two years, or fine, or both. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 10 Jun 2026 12:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1164 False declarations, false statements and false documents in customs transactions are offences where a person makes, signs, uses, or causes to be made, signed or used, any declaration, statement or document connected with customs business while knowing, or having reason to believe, that it is false in any material particular. The provision attaches criminal liability to material falsity in documents used in customs dealings and does not require the falsehood to be minor or immaterial. The prescribed punishment is imprisonment for a term that may extend to two years, or fine, or both. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1164