False declaration, false documents, etc
Section 132 of the Customs Act, 1962 deals with 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 punish The Act came into force on 01 Feb 1963.
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.
Section 132, 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 2
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
-
Directorate of Revenue Intelligence vs Ms. Pushpa Lekhumal Tolani
Court's Decision & Legal Precedent
A tourist arriving in India is entitled to import personal jewellery duty-free under the Baggage Rules, 1998, regardless of its monetary value or recency of purchase, provided the jewellery is bona fide personal property intended for personal use and re-export. Passing through the Green Channel constitutes an implicit declaration under international customs conventions that the passenger has no dutiable or prohibited articles. The newness of personal effects is irrelevant; what matters is whether the items are genuinely for personal use. The absence of evidence of concealment or deliberate evasion of detection, combined with the respondent's status as a tourist, entitles her to duty-free clearance of personal jewellery.
On this section: Criminal provisions under which respondent was initially convicted; conviction was later set aside following High Court's judgment
-
State Tr. Insp. of Police vs A. Arun Kumar
Court's Decision & Legal Precedent
At the initial stage of criminal proceedings when considering whether to frame charges under Sections 227-228 (or 238-239) CrPC, if material on record discloses grave suspicion against the accused that has not been properly explained, the court is fully justified in framing charges and proceeding with trial, even if the strength of suspicion would not suffice for conviction. The test for prima facie case depends on broad probabilities and total effect of documents and evidence on record, not on conviction-level proof. Documentary evidence showing material discrepancies (such as added digits inflating quantities and values in export documents) that raise grave suspicion against accused is sufficient to frame charges, notwithstanding absence of eyewitness testimony, so long as the ingredients of alleged offences are discernible on the face of the material.
On this section: Power to search and seize - applied in context of export-related fraud investigations
-
Union of India v. Gulam Mohd. Farooque
Court's Decision & Legal Precedent
DATE VERIFIED Judgment: passenger green-channel customs declaration form recording "Nil" dutiable goods, followed by recovery of undeclared gold, sustains conviction under Customs Act ss.132 and 135(1)(a); false declaration document is crucial evidence; Sessions acquittal set aside; sentence moderated to period already undergone plus fine under s.135 proviso.
On this section: s.132 — False declaration/false documents; airport customs declaration "Nil" vs recovered gold
-
World Trade Linkers vs C.b.i.
Court's Decision & Legal Precedent
When an accused is charged with two sets of independent offences arising from the same transaction - one under the Indian Penal Code relating to obtaining a license through forged documents, and another under the Customs Act relating to subsequent violation of license conditions - the trial court has jurisdiction to take cognizance of and try both sets of offences simultaneously, as they are distinct and independent in nature and do not wipe out each other.
On this section: Offences relating to contravention of import license conditions and requirement for previous sanction of Commissioner of Customs before cognizance
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
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.
-
… An extremely heinous offence, such as murder, punishable with death or life imprisonment, which is now contained in Part A of the Schedule may yield only Rs.5,000/ as proceeds of crime. On the other hand, an offence relating to a false declaration under Section 132 of the Customs Act, punishable with a sentence of upto 2 years, which is an offence under Part B of the Schedule, may lead to proceeds of crime in crores of rupees. In short, a classification based on sentence of imprisonment of more than three years of an offence contained in Part A of the Schedule, which is a …
-
… An extremely heinous offence, such as murder, punishable with death or life imprisonment, which is now contained in Part A of the Schedule may yield only Rs.5,000/ as proceeds of crime. On the other hand, an offence relating to a false declaration under Section 132 of the Customs Act, punishable with a sentence of upto 2 years, which is an offence under Part B of the Schedule, may lead to proceeds of crime in crores of rupees. In short, a classification based on sentence of imprisonment of more than three years of an offence contained in Part A of the Schedule, which is a …
-
… An extremely heinous offence, such as murder, punishable with death or life imprisonment, which is now contained in Part A of the Schedule may yield only Rs.5,000/ as proceeds of crime. On the other hand, an offence relating to a false declaration under Section 132 of the Customs Act, punishable with a sentence of upto 2 years, which is an offence under Part B of the Schedule, may lead to proceeds of crime in crores of rupees. In short, a classification based on sentence of imprisonment of more than three years of an offence contained in Part A of the Schedule, which is a …
Made under this section, and citing it
4 instruments name this provision in its title or its text without being made under it.
- Notification No.118/2008-Cus(NT), dated 12.11.2008Notification 2008
- Customs (Compounding of offences) Rules, 2005Rule 2005
- Guidelines for compounding of offences under Customs and Central Excise Acts - Circular No.54/2005- Cus., dated 30.12.2005Circular 2005
- Notification No.114/2005-Cus(NT), dated 30.12.2005Notification 2005
Questions about Section 132
What have the courts held on Section 132 of the Customs Act?
Directorate of Revenue Intelligence vs Ms. Pushpa Lekhumal Tolani (18 Aug 2017) is the leading judgment on this section among those set out below: Criminal provisions under which respondent was initially convicted; conviction was later set aside following High Court's judgment. Another 3 judgments on this section are set out below, 2 of them from the Supreme Court. They run from 2003 to 2017.
How do I find court cases under Section 132 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 132, section 132 Customs Act 1962, section 132 of the Customs Act. People searching for it also type customs act 132 135 and customs act 1962 section 132. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 4 reported judgments on this section are set out on this page, beginning with Directorate of Revenue Intelligence vs Ms. Pushpa Lekhumal Tolani (18 Aug 2017).
What should I read with Section 132 of the Customs Act, and has it changed?
2 other provisions in this corpus refer back to it. 4 instruments name it without being made under it, most recently Notification No.118/2008-Cus(NT), dated 12.11.2008 (2008), then Customs (Compounding of offences) Rules, 2005 (2005).
When did Section 132 of the Customs Act come into force?
Section 132 of the Customs Act, cited as Customs Act 1962 132, 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 14 Oct 2026. This page is not a substitute for legal advice.