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Union of India - Section
Section 134 in The Customs Act, 1962
134. Refusal to be X-rayed.
- If any person-| Substituted by Act 22 of 2007, Section 112, for sub-Section (1) (w.e.f. 11-5-2007). Prior to its substitution, sub-Section (1) read as under:-" (1) Without prejudice to any action that may be taken under this Act, if any person -(a) is in relation to any goods in any way knowingly concerned in mis-declaration 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(b) acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111 or Section 113, as the case may be, or(c) attempts to export any goods which he knows or has reason to believe are liable to confiscation under Section 113,he shall be punishable -(i) in the case of an offence relating to any of the goods to which Section 123 applies and the market price whereof exceeds one lakh of rupees, with imprisonment for a term which may extend to seven years and with fine:Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, such imprisonment shall not be for less than three years;(ii) in any other case, with imprisonment for a term which may extend to three years, or with fine, or with both." . |