Customs Act, 1969

CHAPTER-V

LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES

Customs Act, 1969 CHAPTER-V LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES From: 2023-08-01 - To: 0000-00-00 1[32A. Fiscal fraud.- (1) If any person, in connection with any matter related to customs- (a) causes to submit documents including those filed electronically, which are concocted, altered, mutilated, false, forged, tempered or counterfeit to a functionary of customs; (b) declares in the 2[goods declaration] electronically filed customs declaration, the name and address of any exporter or importer which is physically non-existent at the given address; (c) declares in the 2[goods declaration] electronically filed customs declaration, an untrue information regarding 3[payment of duties and taxes through self-assessment,] description, quantity, quality, origin and value of goods; 4[(ca) declares value which is significantly higher or lower than the actual value, that is, the price actually paid or payable for the goods when sold for export to Pakistan, proceedings may be initiated under this section subject to conditions or limitations as may be prescribed by the Board under the rules.] (d) alters, mutilates or suppresses any finding of the customs functionary on any document or in the computerized record; or (e) attempts, abets or connives in any action mentioned in clauses (a), (b), 4[(c), (ca)] and (d) above, he shall be guilty of an offence under this section. (2) Where, by any reason as referred to in sub-section (1) as aforesaid, any duty or tax charged or fee or fine and penalty levied under any…