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TMI BlogPunishment for Customs offencesX X X X Extracts X X X X X X X X Extracts X X X X ..... r 113 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 car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y extend to 2 years, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial and adequate reasons 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 independe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich may extend to fifty thousand rupees or both. Nothing contained in this section shall apply to (a) any publication made by or on behalf of the Central Government (b) data sourced from any publication made by or on behalf of the Central Government for analysis of trends in India s international trade and dissemination thereof. - Manuals - Ready reckoner - Law and practice - Reference Guide - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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