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 [two years], or with fine, or with both.
Section 132: False declaration, false documents, etc.
The Customs Act, 1962Central Act · Act 52 of 1962
Where this provision sits
| Act | The Customs Act, 1962 |
|---|---|
| Section | 132 |
| Marginal note | False declaration, false documents, etc. |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Judgments citing it | 11 |
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.
- substituted, Act 29 of 2006. . Subs. by Act 29 of 2006, s. 30, for "six months" (w.e.f. 13-7-2006).
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