https://www.taxtmi.com/manuals?id=2360 Section 135 criminalises knowing involvement in mis-declaration, fraudulent evasion or attempted evasion of duty, dealing with goods liable to confiscation, attempted unlawful export, and fraudulent claims of drawback or exemption, prescribing imprisonment up to seven years and fine with enhanced punishment for repeat convictions; departmental guidance identifies thresholds and categories that attract the higher punishment bracket. en-us Sun, 05 Mar 2023 14:02:00 +0530 Tue, 07 Mar 2023 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2360 Section 135 criminalises knowing involvement in mis-declaration, fraudulent evasion or attempted evasion of duty, dealing with goods liable to confiscation, attempted unlawful export, and fraudulent claims of drawback or exemption, prescribing imprisonment up to seven years and fine with enhanced punishment for repeat convictions; departmental guidance identifies thresholds and categories that attract the higher punishment bracket. Manuals Customs Sun, 05 Mar 2023 14:02:00 +0530 https://www.taxtmi.com/manuals?id=2360