Customs Act, 1962 · Chapter XVI: Offences and Prosecutions
Section 132: False declaration, false documents, etc
Whoever makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in the transaction of any business relating to the customs, knowing or having reason to believe that such declaration, statement or document is false in any material particular, shall be punishable with imprisonment for a term which may extend to [two years], or with fine, or with both.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 132
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Radhika Agarwal v. Union of India and Others
Challenge to the constitutional validity and the right of the authorized officers to arrest under the Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).
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Pavana Dibbur v. The Directorate of
Whether the offence u/s.120B, IPC included in Paragraph 1 of the Schedule to the Prevention of Money Laundering Act, 2002, can be treated as a scheduled offence even if the criminal conspiracy alleged is to commit an…
- Yamal Manojbhai v. Union of India & Ors.
- A.T. Mydeen and Another v. The Assistant Commissioner, Customs Department
- Forum for People’S Collective Efforts (Fpce) & Anr. v. The State of West Bengal & Anr.
- Department of Customs v. Sharad Gandhi
- Nikesh Tarachand Shah v. Union of India & Anr.
- State Tr. Insp. of Police v. A. Arun Kumar & Anr.
- Om Prakash & Anr. v. Union of India & Anr.
- M. Natarajan v. State by Inspector of Police, Spe, Cbi, Acb Chennai
- Chowdarapu Raghunandan v. State of Tamil Nadu and Ors.
- V.C. Mohan v. Union of India and Ors.