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Indirect Tax
Customs Act,1962
Offences and Prosecutions
Chapter 16: Offences and Prosecutions
Customs Act,1962 • Indirect Tax
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Acts in this Chapter (16)
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132 False declaration, false documents, etc
0 sections
0 rules
133 Obstruction of officer of customs
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0 rules
134 Refusal to be X-rayed
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0 rules
135 Evasion of duty or prohibitions
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135A Preparation
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135AA Protection of data.
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135B Power of court to publish name, place of business, etc., of persons convicted under the Act
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136 Offences by officers of customs
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137 Cognizance of offences
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138 Offences to be tried summarily
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138A Presumption of culpable mental state
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138B Relevancy of statements under certain circumstances
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138C Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
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139 Presumption as to documents in certain cases
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140 Offences by companies
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140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
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Chapter Statistics
16
Acts
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Sections
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Rules
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Forms
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Indirect Tax
Customs Act,1962
Offences and Prosecutions
Chapter Information
Chapter Number:
16
Order:
0
Created:
Aug 30, 2025
Updated:
Aug 30, 2025
Recently Added Acts
132 False declaration, false documents, etc
0 sections • Added: Aug 30, 2025
133 Obstruction of officer of customs
0 sections • Added: Aug 30, 2025
134 Refusal to be X-rayed
0 sections • Added: Aug 30, 2025
135 Evasion of duty or prohibitions
0 sections • Added: Aug 30, 2025
135A Preparation
0 sections • Added: Aug 30, 2025
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