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[Cites 0, Cited by 381] [Section 135(1)] [Section 135] [Entire Act]

Union of India - Subsection

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

(a)is in relation to any goods in any way knowingly concerned in misdeclaration of value or in any fraudulent evasion or attempt at evasion of any duty chargeable thereon or of any prohibition for the time being imposed under this Act or any other law for the time being in force with respect to such goods; or