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[Cites 0, Cited by 3] [Section 135(1)] [Section 135] [Entire Act]

Union of India - Subsection

Section 135(1)(d) in The Customs Act, 1962

(d)fraudulently avails of or attempts to avail of drawback or any exemption from duty provided under this Act in connection with export of goods, he shall be punishable, -
(i)in the case of an offence relating to,-
(A)any goods the market price of which exceeds one crore of rupees; or
(B)the evasion or attempted evasion of duty exceeding thirty lakh of rupees; or
(C)such categories of prohibited goods as the Central Government may, by notification in the Official Gazette, specify; or
(D)fraudulently availing of or attempting to avail of drawback or any exemption from duty referred to in clause (d), if the amount of drawback or exemption from duty exceeds thirty lakh of rupees, with imprisonment for a term which may extend to seven years and with fine: