[114AA. Penalty for use of false and incorrect material.--If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods.]
Section 114AA: Penalty for use of false and incorrect material.
The Customs Act, 1962Central Act · Act 52 of 1962
Where this provision sits
| Act | The Customs Act, 1962 |
|---|---|
| Section | 114AA |
| Marginal note | Penalty for use of false and incorrect material. |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Judgments citing it | 2 |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- inserted, Act 29 of 2006. . Ins. by Act 29 of 2006, s. 27 (w.e.f. 13-7-2006).
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