Whoever makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in the transaction of any business relating to the customs, knowing or having reason to believe that such declaration, statement or document is false in any material particular, shall be punishable with imprisonment for a term which may extend to 1 [two years], or with fine, or with both.
Section 132: False declaration, false documents, etc
The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962
Where this provision sits
| Act | The Customs Act, 1962* |
|---|---|
| Section | 132 |
| Marginal note | False declaration, false documents, etc |
| Jurisdiction | Union territory of Chandigarh |
| Status | In force as published by the source |
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