within a period of sixty days.
Thereafter, except on ground of false declaration made by the
declarant, every order passed under sub-section ... time being in
force, except on the ground of false declaration by any declarant.
Therefore, before issue of a notice, there should be satisfaction
that
Customs
Act, 1962, i.e., of making a false declaration. The argument was that since
the offence complained of related to the false declaration ... Section 132 of the Customs Act is as under:
"132. False declaration, false documents, etc. - Whoever
makes, signs or uses, or causes
powder with water he prepared the
seized consignments. By making false declaration to the Custom
Department as Computer Cartridge Printing Ink and also prepared
shipping ... prepared the alleged
printing ink and exported the same by making false declaration to the
Custom Department as Computer Cartridge Printing Ink. However, there
Balakrishnan. By producing this letter, along with fake sale invoice and false declaration Yogesh Balakrishnan(A-3) had cleared the vehicle using the Bankers
said
offence on the ground that they have made wrong declaration
in the Form, which are required to be filled in by the
passengers that ... said offence. Since there was evasion of duty and false
declaration was made for bringing huge quantity of gold, the
authority appointed under The Customs
said offence on the ground that they
have made wrong declaration in the Form, which are required
to be filled in by the passengers that ... said offence. Since there was
evasion of duty and false declaration was made for bringing
huge quantity of gold, the authority appointed under The
Customs
yarn under
the 100% EOU scheme by abusing official
position made false declaration on
shipping bills and allowed export without
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
entries, under the open general licence, were found to be false and
declaration given by the accused persons were made just to evade the custom ... components under open
general licence for actual user, was found to be false as no manufacturing
activities whatsoever were being done by the importers
Declaration of mine is true and full to my knowledge and I believe the same to be true and no portion thereof is false ... aware that if the above declaration made by me or any part thereof, is untrue or false for any reason, then I shall be liable
