https://www.taxtmi.com/acts?id=1167 Section 135 of the Customs Act, 1962 creates offences relating to evasion of duty, misdeclaration of value, breach of import or export prohibitions, and dealings with goods liable to confiscation. It also covers attempts to export confiscable goods, fraudulent availing of drawback or duty exemption, and obtaining an instrument by fraud, collusion, wilful misstatement, or suppression of facts where the instrument has been utilised. Punishment varies with the gravity of the offence, with enhanced sentencing for repeat offenders and a stated minimum term unless special and adequate reasons are recorded. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 16:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1167 Section 135 of the Customs Act, 1962 creates offences relating to evasion of duty, misdeclaration of value, breach of import or export prohibitions, and dealings with goods liable to confiscation. It also covers attempts to export confiscable goods, fraudulent availing of drawback or duty exemption, and obtaining an instrument by fraud, collusion, wilful misstatement, or suppression of facts where the instrument has been utilised. Punishment varies with the gravity of the offence, with enhanced sentencing for repeat offenders and a stated minimum term unless special and adequate reasons are recorded. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1167