Penalty for use of false and incorrect material
Section 114AA of the Customs Act, 1962 deals with penalty for use of false and incorrect material. If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceedin The Act came into force on 01 Feb 1963.
1 [114AA. Penalty for use of false and incorrect material.--If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods.]
Section 114AA, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… document by splitting the values between the goods imported and the other services rendered by the supplier in connection with the imported goods and as such, I find that the declaration of the Noticee(s) was false in material particular. In view of above, I hold both the Noticee(s) are liable to penalty under Section 114AA of the Customs Act, 1962." The Principal Commissioner of Customs (Import) then redetermined the value of all the goods imported under said Bill of Entry as under:- "(a)… …The value of all the goods imported under the said B/E taken together is redetermined under Rule 9(1)(e) of the said > Rules as US $ …
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… There is no evidence that the appellant did make, sign, or use any declaration, statement or document pertaining to the alleged illegal export to attract Section 114AA of the Customs Act, added the counsel. On the other hand, the learned counsel for CBI supported the findings and verdict of the Tribunal and submitted that no substantial question of law is involved to invoke the jurisdiction of this Court Customs Appeal No.11/2019 under Section 130 of the Customs Act. 6. The …
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… petitioner faces serious and grave charge for aiding in smuggling and committing drawback frauds and other anti-departmental activities, for which sanction also stands granted for prosecution in respect of four out of five cases. Penalty also stands imposed in the proceedings under Section 112(a) & 112(b) and under Section 114AA of the Customs Act, 1962. Further, proceedings also stand initiated against the petitioner under Prevention of Corruption Act, apart from departmental proceedings. The continuation of investigation by various agencies after the earlier round of litigation, appears to be the sole reason for non-issuing of …
Questions about Section 114AA
What does Section 114AA of the Customs Act deal with?
Section 114AA of the Customs Act is headed "Penalty for use of false and incorrect material". [114AA. Penalty for use of false and incorrect material.--If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purpo
How do I find court cases under Section 114AA of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 114AA, section 114AA Customs Act 1962, section 114AA of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 114AA of the Customs Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 114AA of the Customs Act come into force?
Section 114AA of the Customs Act, cited as Customs Act 1962 114AA, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.