Customs Act, 1962 › Chapter XVI — Offences and Prosecutions

Section 135A. Preparation

Customs Act, 1962

Bare Act

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.

Judgments on Section 135A

M/S Pigeon International vs The Principal Commissioner Of Customs -… — CESTAT, 30 Apr 2024. In the absence of mens rea, a customs broker or courier agent acting as a mere facilitator of customs transactions cannot be penalized for the omissions or commissions of the importer/exporter, and a venial procedural…
Kundan Care Products Ltd vs Commissioner Of Customs-New Delhi Acc… — CESTAT, 31 Jul 2024. A penalty imposed under section 112 of the Customs Act for 'contravention' of statutory provisions is not a penalization for an 'offence', since offences and penalties are distinct categories; therefore, a licensee who…