reason. Sec. 132 of the Customs Act is in regard to false declaration and s. 135(1)(a) is offence in relation to any goods ... imposed under the Customs Act . The assessee was, therefore, convicted for false declaration and evasion of duty or prohibitions as contemplated under the above sections
must be set aside on the ground that as there was false declaration on the part of the writ petitioner-respondent as to the origin ... relating false marks, false indications of origin or other methods of unfair competition. In this case we are interested in the expression 'false indications
further alleged that the accused and his firm were making false
declaration in respect of the contents of the export consignments and
thereby accused Vipan ... further alleged that the accused and his firm were making false
declaration in respect of the contents of the export consignments and
thereby accused Vipan
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
whether Respondents therein could be said to have made any false
declaration in contravention of Section 12(1) of the Foreign Exchange
Regulation ... Statutes, 11th Edn., p. 116).
If the exporter makes a deliberately false declaration he
contravenes Section 12(1) because he has not made the
statutory
availing the Annual Advance Licence with Actual User Condition is a false declaration.
20. With this factual background, the point to be considered would ... importer should be a Manufacturer - Exporter. The importer made a false declaration of being one. Having made such a false declaration and obtained a license
Department Of Customes vs Sharad Gandhi Proprietor on 27 February, 2019
Equivalent citations: AIRONLINE 2019
causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction
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
