Page 86 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Section 131B - Transfer of certain pending proceedings and transitional
provisions
Section 131BA - Appeal not to be filed in certain cases
Section 131C - Definitions
Chapter- XVI Offences and Prosecutions
Section 132 - False declaration, false documents, etc.

Section 133 - Obstruction of officer of Customs
Section 134 - Refusal to be X-rayed
Section 135 - Evasion of duty or prohibitions
Section 135A - Preparation
Section 135B - Power of court to publish name, place of business, etc., of
persons convicted under the Act
Section 136 - Offences by officers of Customs
Section 137 - Cognizance of offences

Section 138 - Offences to be tried summarily
Section 138A - Presumption of culpable mental state
Section 138B - Relevancy of statements under certain circumstances
Section 138C - Admissibility of micro films, facsimile copies of documents
and computer print outs as documents and as evidence
Section 139 - Presumption as to documents in certain cases

Section 140 - Offences by companies
Section 140A - Application of Section 562 of the Code of Criminal Procedure,
1898, and of the Probation of Offenders Act, 1958
Chapter- XVII Miscellaneous
Section 141 - Conveyances and goods in a customs area subject to control of
officers of Customs
Section 142 - Recovery of sums due to Government
Section 142A - Liability under Act to be first charge
Section 143 - Power to allow import or export on execution of bonds in
certain cases

Section 143AA - Power to simplify or provide different procedure, etc., to
facilitate trade

Section 144 - Power to take samples
Section 145 - Owner, etc., to perform operations incidental to compliance
with Customs law
Section 146 - Licence for Customs brokers
Section 146A - Appearance by authorised representative
Section 147 - Liability of principal and agent

Section 148 - Liability of agent appointed by the person in charge of a
conveyance

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