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 1[two
years], or with fine, or with both.
Notes:
1. Subs. by Act 29 of 2006, s. 30, for "six months" (w.e.f. 13-7-2006).