Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 114 AA

Penalty for Use of False and Incorrect Material

~1 min read
https://sooperkanoon.com/act/44946

Bare act section · Research

About this section

Customs Act, 1962 Section 114 AA is part of Customs Act, 1962 - Penalty for Use of False and Incorrect Material. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

1[Section 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.]

_________________________

1. Inserted by the Taxation Laws ( Amendment ) Act, 2006.

Frequently asked questions

What does Customs Act, 1962 Section 114 AA provide?

Section Section 114 AA of the Customs Act, 1962 (Penalty for Use of False and Incorrect Material) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 114 AA?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 114 AA. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales