Preparation
Section 135A of the Customs Act, 1962 deals with preparation. If a person makes preparation to export any goods in contravention of the provisions of this Act, and from the circumstances of the case it may be reasonably inferred that if not prevented by circumstances independent of his will, he is determined to carry out his intention to commit the offence, he The Act came into force on 01 Feb 1963.
1[135A. Preparation.--If a person makes preparation to export any goods in contravention of the provisions of this Act, and from the circumstances of the case it may be reasonably inferred that if not prevented by circumstances independent of his will, he is determined to carry out his intention to commit the offence, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both.]
Section 135A, 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.
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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… (File No.GEN/INV/OTH/473/2024-DIU) Respondent(s) For Petitioner(s): Ms. N. Sumipriya For Respondent(s): Mr.N.P.Kumar Special Public Prosecutor For Customs ORDER The petitioner, who apprehends arrest at the hands of the respondent police for the offences punishable under Sections 132, 135(1)(a) and 135A of the Customs Act, 1962, in File No.GEN/INV/OTH/473/2024-DIU, on the file of the respondent police, seeks anticipatory bail. 2. The case of the prosecution is that the accused attempted to export meat illegally, violating the rules under the Customs Act. Hence, this case. …
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… (File No. GEN/INV/OTH/470/2024-DIU) Respondent(s) For Petitioner(s): Ms. Sumipriya N For Respondent(s): Mr.N.P.Kumar Special Public Prosecutor For Customs ORDER The petitioner, who apprehends arrest at the hands of the respondent police for the offences punishable under Sections 132, 135(1)(a) and 135A of the Customs Act, 1962, in File No.GEN/INV/OTH/470/2024-DIU, on the file of the respondent police, seeks anticipatory bail. 2. The case of the prosecution is that the accused attempted to export meat illegally, violating the rules under the Customs Act. Hence, this …
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… (File No. GEN/INV/OTH/472/2024-DIU) Respondent(s) For Petitioner(s): Mr. N. Sumipriya For Respondent(s): Mr.N.P.Kumar Special Public Prosecutor For Customs ORDER The petitioner, who apprehends arrest at the hands of the respondent police for the offences punishable under Sections 132, 135(1)(a) and 135A of the Customs Act, 1962, in File No.GEN/INV/OTH/472/2024-DIU, on the file of the respondent police, seeks anticipatory bail. 2. The case of the prosecution is that the accused attempted to export meat illegally, violating the rules under the Customs Act. Hence, this …
Made under this section, and citing it
5 instruments name this provision in its title or its text without being made under it.
- Guidelines for compounding of offences under Customs Act, 1962 – Circular No.29/2009-Customs, dated 15.10.2009Circular 2009
- 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 135A
What does Section 135A of the Customs Act deal with?
Section 135A of the Customs Act is headed "Preparation". [135A. Preparation.--If a person makes preparation to export any goods in contravention of the provisions of this Act, and from the circumstances of the case it may be reasonably inferred that if not prevented by circumstances independent of his will, he is determined to carry out his intention to c
How do I find court cases under Section 135A 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 135A, section 135A Customs Act 1962, section 135A of the Customs Act. People searching for it also type customs act 135aa and 135a 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 135A of the Customs Act, and has it changed?
4 other provisions in this corpus refer back to it. 5 instruments name it without being made under it, most recently Guidelines for compounding of offences under Customs Act, 1962 – Circular No.29/2009-Customs, dated 15.10.2009 (2009), then Notification No.118/2008-Cus(NT), dated 12.11.2008 (2008).
When did Section 135A of the Customs Act come into force?
Section 135A of the Customs Act, cited as Customs Act 1962 135A, 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.