Sections 132-134 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 132, 133 and 134 are the first three offence sections of Chapter XVI. Section 132 punishes false declarations and documents in customs business, section 133 punishes intentional obstruction of an officer of customs, and section 134 punishes refusal to submit to an X-ray or medical action ordered under section 103.
This article reads the sections as per the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check later Finance Act changes to these sections before acting.
Section 132: making, signing or using a declaration, statement or document in customs business, knowing or having reason to believe it is false in a material particular, is punishable with imprisonment up to two years, or fine, or both. Section 133: intentionally obstructing an officer of customs is punishable the same way. Section 134: resisting or refusing an X-ray or medical action under section 103 is punishable with imprisonment up to six months, or fine, or both.
Section 132: false declaration, false documents
Section 132 applies to "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". The conduct is punishable if the person acts "knowing or having reason to believe" that the declaration, statement or document is false in any material particular.
Taking the text apart:
| Element | What the text says |
|---|---|
| Who | Whoever, so any person, not only an importer or exporter |
| Acts covered | Makes, signs or uses; or causes to be made, signed or used |
| What | Any declaration, statement or document in the transaction of any business relating to the customs |
| Mental element | Knowing or having reason to believe it is false |
| Falsity | In any material particular |
| Punishment | Imprisonment up to two years, or fine, or both |
Two features matter in practice. First, "uses" is a separate act from "makes". A person who did not prepare a document, but puts it forward in customs business while knowing or having reason to believe it is false in a material particular, falls within the words. Second, "causes to be made, signed or used" reaches the person behind the paper, for example the person who instructs another to prepare it.
The footnote to section 132 shows that "two years" was substituted for "six months" by the Taxation Laws (Amendment) Act, 2006 (29 of 2006), with effect from 13 July 2006.
An example. Kiran Exports files shipping documents that describe the goods differently from what was actually packed. If the officer finds the description is false in a material particular and the exporter knew or had reason to believe so, section 132 is the offence provision the text provides. Other provisions of the Act, such as the penalty for false and incorrect material in section 114AA, operate separately; this article does not compare them beyond saying they are distinct sections.
Businesses that file bills of entry and shipping bills through brokers should note that the words "causes to be made, signed or used" are broad. Keep your own check on what is filed in your name. Our customs compliance checklist for importers is a useful starting point for an internal review, and our legal dispute resolution team can advise when a notice alleges a false declaration.
Section 133: obstruction of an officer of customs
Section 133 says that if any person intentionally obstructs any officer of customs in the exercise of any powers conferred under this Act, that person shall be punishable with imprisonment for a term which may extend to two years, or with fine, or with both.
The key word is "intentionally". The section also ties the obstruction to "any powers conferred under this Act", so the officer must be exercising a power the Act gives, such as a search or examination under the chapter on searches and seizure. The footnote shows that "two years" replaced "six months" by the Taxation Laws (Amendment) Act, 2006, section 31, with effect from 13 July 2006.
The text does not list examples of obstruction, so this article does not invent any. Whether a particular act is intentional obstruction is a question of facts in each case.
Section 134: refusal to be X-rayed
Section 134 is headed "Refusal to be X-rayed" (the portal prints the heading with joined words, "beX-rayed"). It applies to a person who:
- (a) resists or refuses to allow a radiologist to screen or to take an X-ray picture of his body in accordance with an order made by a Magistrate under section 103; or
- (b) resists or refuses to allow suitable action being taken, on the advice and under the supervision of a registered medical practitioner, for bringing out goods liable to confiscation secreted inside his body, as provided in section 103.
Such a person is punishable with imprisonment for a term which may extend to six months, or with fine, or with both. The copy prints this section with several joined words ("aradiologist", "inaccordance", "allowsuitable", "supervisionof"); the meaning is clear when read in context. Our article on section 103: screening or X-ray of suspected persons covers the power that section 134 backs up.
Note the sequence: section 134 bites where there is a Magistrate's order under section 103, or action under that section. It is not a general penalty for declining to cooperate with an officer.
How prosecution is started
Sections 132, 133 and 134 sit in Chapter XVI. Section 137(1) provides that no court shall take cognizance of an offence under section 132, 133 or 134 except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs. We explain that provision in our article on section 137: cognizance and compounding of offences. Section 138 says an offence under the Chapter other than those it excludes may be tried summarily by a Magistrate; section 138 refers to the Code of Criminal Procedure, 1898 (5 of 1898), and its footnote says to see now the Code of Criminal Procedure, 1973. Please check the current procedural and penal law for the corresponding provision.
Prosecution is different from confiscation and penalty under the adjudication route. The text of these three sections says nothing about confiscation; those are in Chapter XIV. For the penalty framework, see our overview of penalties under sections 112 to 117.
What the sections do not say
- They state no minimum punishment. They state maximums only: two years for sections 132 and 133 and six months for section 134.
- They do not define "material particular". The words must be read as printed.
- They do not say how a magistrate should decide guilt. Those matters are in the Code of Criminal Procedure and the Act's evidence sections (sections 138A to 139).
Need help with a notice alleging a false declaration?
If a customs officer alleges that a document you filed was false, or a prosecution is being considered, our team can help you understand the allegation and your options. Talk to our legal dispute resolution team before you reply in writing.
Key takeaways
- Section 132: false declaration, statement or document in customs business, with knowledge or reason to believe, punishable with imprisonment up to two years, or fine, or both.
- Section 133: intentional obstruction of an officer of customs, same maximum punishment.
- Section 134: resisting or refusing an X-ray or medical action under section 103, up to six months, or fine, or both.
- Section 137(1) requires previous sanction before a court takes cognizance of these offences.
- The text is the CBIC copy updated to 30 March 2022; check later changes.
Read next
- Section 137: cognizance and compounding of offences
- Section 135: evasion of duty or prohibitions, punishment
- Penalties under the Customs Act, sections 112 to 117
- Customs compliance checklist for importers
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.