The Foreign Trade (Development and Regulation)
14. Prohibition regarding making, signing of any declaration, statement or documents. —
(1) No person shall make, sign or use or cause to be make, signed or used any declaration, statement or document for the purposes of obtaining a licence or importing any goods knowing or having reason to believe that such declaration, statement or document is false in any material particular.
(2) No person shall employ any corrupt or fraudulent practice for the purposes of obtaining any licence of importing or exporting any goods;