Section 132 Customs Act, 1962


Section 132 Customs Act, 1962: 

False declaration, false documents, etc.—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 to 1[two years], or with fine, or with both.

Supreme Court of India Important Judgments And Leading Case Law Related to Section 132 Customs Act, 1962:  

Department Of Customes vs Sharad Gandhi Proprietor on 27 February, 2019

Union Of India vs Anil Chanana & Another on 25 January, 2008

M. Natarajan vs State By Inspector Of Police, Spe on 7 May, 2008

A. T. Mydeen vs The Assistant Commissioner on 29 October, 2021

Commissioner Of Income Tax, vs Tarsem Kumar & Anr on 17 July, 1986

Romesh Chandra Mehta vs State Of West Bengal on 18 October, 1968

V.C. Mohan vs Union Of India & Ors on 1 March, 2002

Collector Of Customs And Central vs Paradip Port Trust And Anr on 8 August, 1990

S. P. E. Madras vs K.V.Sundaravelu on 8 March, 1978

Union Of India vs Padam Narain Aggarwal Etc on 3 October, 2008

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