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Yamal Manojbhai vs Union Of India on 4 May, 2023

reason to believe that such a person may have made a false declaration ( Section 132 ), obstructed a customs officer ( Section 133 ) or evaded customs duty ... penalty, imprisonment for certain offences. They are: making a false declaration relating to customs ( Section 132 ; may extend to 1 year), obstruction of an officer
Supreme Court of India Cites 38 - Cited by 0 - K Murari - Full Document
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