Section 132: False declaration, false documents, etc

Q: What does Section 132 of The Customs Act, 1962 (CuA) deal with?

Section 132 CuA pertains to "False declaration, false documents, etc". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 132 of The Customs Act, 1962 (CuA) governs false declaration, false documents, etc. As verified on 19 May 2026.

Q: Is Section 132 CuA still in force?

Yes, Section 132 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 132 CuA?

धारा 132 CuA is the Devanagari Hindi reference for Section 132 of the The Customs Act, 1962. Section 132 of The Customs Act, 1962 (CuA) governs false declaration, false documents, etc. As verified on 19 May 2026.

Q: What is Dhara 132 CuA?

Dhara 132 CuA is the Roman Hindi reference for Section 132 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 132 of The Customs Act, 1962 (CuA) governs false declaration, false documents, etc. As verified on 19 May 2026.

Q: How to cite Section 132 of The Customs Act, 1962?

Cite as: "Section 132, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 132 (India).

Law on Tips Editorial Board

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