Both the
provisions have been reproduced as follows
"132. False declaration, false documents, etc.--
Whoever makes, signs or uses, or causes to be made ... Section 132 of the Customs Act, 1862, stipulates the
punishment for false declaration, false documents, etc., Section 135 of the
Customs Act, 1862, indicates
that there is nothing to show that the petitioners made
any false declaration or prepared false documents and therefore, they are
not liable ... case there is
nothing to show that the petitioners made any false declaration or prepared
false documents and, therefore, he is not liable
Customs and he made a false declaration knowingly and having reasons to
believe that the said declaration was false in material particulars and thereby
committed ... Customs and he made a false declaration knowingly and
having reasons to believe that the said declaration was false in material
particulars
licence as she had not obtained any. She had also made false declaration and concealed the goods with intent to defraud the Government
item 72 relating to a person's making a false declaration. Offences at items Nos. 74, 75 and 76 are with respect
Mumbai, it is stated that the act of mis-declaration of grade
and value of the goods imported and failure to declare the correct
grade ... fall
within the purview of Section 132 for making a false declaration,
statement or document in material particular and the affidavit
also allege the petitioners
container, examined the same in
presence of witnesses and found false declaration in the export invoices and
also found shipping bills are not genuine
articles so as to
evade Custom Duty and he has submitted false declaration
before the Custom Authority to avail the concession. The
accused ... accused No.2 for claiming the concession is a false declaration,
made by suppressing the true contents of the baggages and
accused
that he retracted those statements. He denied of having made false declaration regarding the non-use of power in carrying the processes of dyeing
from possession of accused in his presence or
that he was deposing falsely.
7 PW-3 Shri Prabhat Kumar claimed that unaccompanied
baggages which reached ... present false trap case had been initiated with his
collusion. He denied the suggestion that A. Ramaswamy had made
false declaration in her Declaration Form
