133. Obstruction of officer of customs. -
|
If any person intentionally obstructs any officer of customs in the exercise of any powers conferred under this Act, such person shall be punishable with imprisonment for a term which may extend to [1][two years], or with fine, or with both. |
[1] Substituted by the Taxation Laws (Amendment) Act, 2006 (29 of 2006), sec. 31, for "six months" (w.e.f. 13.07.2006).