The Customs Act

False declaration, false documents, etc

Obstruction of officer of customs

Refusal to be X-rayed

Evasion of duty or prohibitions

Preparation

Power of court to publish name, place of business, etc., of persons convicted under the Act

Offences by officers of customs

Cognizance of offences

Offences to be tried summaril

Presumption of culpable mental stat

Relevancy of statements under certain circumstances

Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence

Presumption as to documents in certain cases

Offences by companies

Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958


OFFENCES AND PROSECUTIONS


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.]


LAWGIST

# 135A Preparation