Punishment for Customs offences

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....13 of the said Act: Involved, in relation to the goods, or Anyway knowingly concerned in mis-declaration of value, or In any fraudulent evasion or attempt at evasion of any duty chargeable thereon or of any prohibition for the time being imposed under the said Act or any other law for the time being in force with respect to such goods, or Acquires possession of or is in any way concerned in carryi....

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....tion, specify; or d) Fraudulently availing of or attempting to avail of drawback or any exemption from duty referred to above, if the amount of drawback or exemption from duty exceeds Rs.50 lakhs. II. In any other case, with imprisonment for a term not exceeding 3 years or with fine, or with both. 11.3 Section 135(2) of the Customs Act, 1962 provides that, if any person convicted of an offenc....

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....ars, or with fine, or with both. b) Section 133 of the Customs Act 1962: If any person intentionally obstructs any officer of Customs in the exercise of any powers conferred under this Act, such person shall be punishable with imprisonment for a term, which extend to 2 years, or with fine, or with both. c) Section 134 of the Customs Act 1962: If any person resists or refuses to allow a radiolo....

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....easons to the contrary to be recorded in the judgment or the court, such imprisonment shall not be for less than 1 year. e) Section 135A of the Customs Act 1962: If a person makes preparation to export any goods in contravention of the provisions of this Act, and from the circumstances of the case, it may be reasonable inferred that if not prevented by circumstances independent of his will, he i....