Customs Act, 1962 · Chapter XVI: Offences and Prosecutions
Section 135A: Preparation
If a person makes preparation to export any goods in contravention of the provisions of this Act, and from the circumstances of the case it may be reasonably inferred that if not prevented by circumstances independent of his will, he is determined to carry out his intention to commit the offence, he shall be punishable with imprisonment for a term which may extend to three 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 135A
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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).
- A.T. Mydeen and Another v. The Assistant Commissioner, Customs Department
- Dropti Devi & Anr. v. Union of India & Ors.
- Om Prakash & Anr. v. Union of India & Anr.
- Union of India and Anr. v. Venkateshan S. and Anr.
- Raj Kumar Karwal v. Union of India and Ors.