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CUSTOMS LAWS
The Customs Act, 1962
Chapter XVI - Offences and Prosecutions
Section 132 of the Customs Act - False declaration, false documents, etc
Section 133 of the Customs Act - Obstruction of officer of customs
Section 134 of the Customs Act - Refusal to be X-rayed
Section 135 of the Customs Act - Evasion of duty or prohibitions
Section 135A of the Customs Act - Preparation
Section 135AA of the Customs Act - Protection of data
Section 135B of the Customs Act - Power of court to publish name, place of business, etc., of persons convicted under the Act
Section 136 of the Customs Act - Offences by officers of customs
Section 137 of the Customs Act - Cognizance of offences
Section 138 of the Customs Act - Offences tobe tried summarily
Section 138A of the Customs Act - Presumption of culpable mental state
Section 138B of the Customs Act - Relevancy of statements under certain circumstances
Section 138C of the Customs Act - Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
Section 139 of the Customs Act - Presumption as to documents in certain cases
Section 140 of the Customs Act - Offences by companies
Section 140A of the Customs Act - Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958