law: Custom Act, 1962 
  132.
  
  False Declaration, False Documents, Etc. – 
  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, knowing or having reason to believe that such declaration, statement
  
  or document is false in any material particular, shall be punishable with
  
  imprisonment for a term which may extend to six months, or with fine, or with
  
  both.