Customs Act, 1962 — Chapter XVI: Offences and Prosecutions
132. False declaration, false documents, etc.
Whoever makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document knowing or having reason to believe the same to be false in any material particular, in the transaction of any business relating to customs, is punishable with imprisonment for a term up to two years, or with fine, or both.
