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Section 114AA – Customs Act, 1962

The Customs Act, 1962

 

 

114AA. Penalty for use of false and incorrect material. –

 

1[114AA. Penalty for use of false and incorrect material.—If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods.]

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1. Ins. by Act 29 of 2006, sec. 27 (w.e.f. 13-7-2006).

 

 

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Laws – Customs Act, 1962

 

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