Evasion of duty or prohibitions

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....nner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111 or section 113, as the case may be; or (c) attempts to export any goods which he knows or has reason to believe are liable to confiscation under section 113; or (d) fraudulently avails of or attempts to avail of drawback or any exemption from duty provided under this Act in connection with ^12[export of goods; or] ^13[(e) obtains an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and such instrument has been utilised by such person or any other person,] he shall be punishable, - (i) in the case of an offence relating to, - (A) any ....

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.... that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court such imprisonment shall not be for less than ^5A[one year]. (3) For the purposes of sub-sections (1) and (2), the following shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than ^5B[one year], namely:- (i) the fact that the accused has been convicted for the first time for an offence under this Act; (ii) the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods which are the subject matter of such proceedings have been ordered to be confiscated or any other action has be....

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....six months" 5B.  Substituted vide Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 dated 06-06-1978 w.e.f. 01-07-1978 before it was read as, "six months" 6.  Substituted vide Customs (Amendment) Act, 1989 dated 26-10-1989 before it was read as, "^5[one year]" 7.  Inserted vide Section 124 of the Finance Act, 2003 w.e.f. 14-05-2003 8.  Substituted vide Section 124 of the Finance Act, 2003 w.e.f. 14-05-2003 before it was read as, "section 111," 9.  Inserted vide Section 124 of the Finance Act, 2003 w.e.f. 14-05-2003 10. Substituted vide Section 112 of the Finance Act, 2007 w.e.f. 11....