Section 132 covers False declaration/documents. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
FININ2MIN
Customs Act Chapter Hub
Customs Chapter XVI
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
XVI - Offences and prosecutions | 16 section records | 16 current | 0 omitted or historical
Published analytical guide - official law remains controlling.
Chapter Context
This chapter deals with criminal offences, prosecution, presumptions, company liability and compounding.
Section 133 covers Obstruction. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 134 covers Refusal to be X-rayed. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 135 covers Evasion of duty/prohibitions. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 135A covers Preparation. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 135AA covers Protection of data. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 135B covers Publication after conviction. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 136 covers Offences by customs officers. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Cognizance/compounding interface
Section 137 covers Cognizance/compounding interface. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 138 covers Summary trial. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 138A covers Culpable mental state. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 138B covers Relevancy of statements. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Electronic/documentary evidence
Section 138C covers Electronic/documentary evidence. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 139 covers Presumption as to documents. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 140 covers Offences by companies. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Probation/legacy procedural provision
Section 140A covers Probation/legacy procedural provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.