Section 14 in The Foreign Trade (Regulation) Rules, 1993
14. Prohibition regarding making, signing of any declaration, statement or documents. - (1) No person shall make, sign or use or cause to be made, signed or used any declaration, statement or document for the purposes of obtaining a [license, certificate, scrip or any instrument bestowing financial or fiscal benefits] or importing [any goods or services or technology or goods connected with such services or technology] [Substituted by Notification No. G.S.R. 300(E), dated 17.4.2015 (w.e.f. 30.12.1993).] knowing or having reason to believe that such declaration, statement or document is false in any material particular.
(2)No person shall employ any corrupt or fraudulent practice for the purposes of obtaining any [license, certificate, scrip or any instrument bestowing financial or fiscal benefits] [Substituted by Notification No. G.S.R. 300(E), dated 17.4.2015 (w.e.f. 30.12.1993).] of importing or exporting [any goods or services or technology or goods connected with such services or technology] [Substituted by Notification No. G.S.R. 300(E), dated 17.4.2015 (w.e.f. 30.12.1993).];
