(1)Whoever--(a)evades the payment of any duty of customs [***] [Omitted by Act 4 of 1987, Section 7] payable under this Act, or(b)fails to furnish any return or information which it is his duty to furnish under this Act or furnishes a return or information which is false in material particulars or which he does not believe to be true, or(c)obstructs the Collector or any other officer in the performance of his duties under this Act or any rules made thereunder, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both.
