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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 132

False Declaration, False Documents, Etc

~1 min read
https://sooperkanoon.com/act/45001

Bare act section · Research

About this section

Customs Act, 1962 Section 132 is part of Customs Act, 1962 - False Declaration, False Documents, Etc. Read the section text below and explore Indian court judgments that cite it.

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Section Text

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 to1[two years], or with fine, or with both.

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1. Substituted for "six months" by the Taxation Laws ( Amendment ) Act, 2006.

Frequently asked questions

What does Customs Act, 1962 Section 132 provide?

Section Section 132 of the Customs Act, 1962 (False Declaration, False Documents, Etc) 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 132?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 132. 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.

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