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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 ..... 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 carry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han one year in the case of an offence relating to: a) Any goods the market price of which exceeds Rs.1 crore; or b) The evasion or attempted evasion of duty exceeding Rs.50 lakhs; or c) Such categories of prohibited goods as the Central Government may, by notification, specify; or d) Fraudulently availing of or attempting to avail of drawback or any exemption from duty referred to above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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, he shall be punishable with imprisonment for a term which may 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is determined to carry out his intention to commit the offence, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both. e) Section 135AA o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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