OFFENCES AND PROSECUTIONSCentral

Section 135A of The Customs Act,1962

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.]

Summary

This section criminalizes the act of making preparations to illegally export goods from India.
It applies when a person's determination to commit the offence can be reasonably inferred from the circumstances.
The preparation is punishable if it was only prevented by factors independent of the person's will.
The punishment under this section is imprisonment for a term of up to three years, a fine, or both.

Practical examples

1Anil packs a specialized vehicle with restricted goods, prints fake shipping labels, and drives near an unauthorized border point at night. He is stopped by police before he can cross. Because he made clear preparations to export illegally, he is guilty under Section 135A.

2Geeta buys five hundred rare turtle shells and packs them into custom crates hidden inside a warehouse near Chennai port, ready for shipping. Before the ship arrives, customs officers raid the warehouse. Her preparation is an offence under Section 135A.

FAQ

1. What constitutes an offence of "preparation" under Section 135A of the Customs Act, 1962?

Under Section 135A of the Customs Act, 1962, preparation is an offence if a person plans to export goods illegally, and the circumstances show they were determined to do so, only being stopped by outside events.

2. What is the maximum punishment for preparation to export under Section 135A of the Customs Act, 1962?

Under Section 135A of the Customs Act, 1962, the maximum punishment for preparing to illegally export goods is three years in prison, a fine, or both.

3. Does Section 135A of the Customs Act, 1962 cover preparation for illegal imports as well as exports?

No, Section 135A of the Customs Act, 1962 specifically covers preparation to export goods, not imports.

Test yourself

Q1.Under Section 135A of the Customs Act, 1962, what is the maximum prison term for making preparations to illegally export goods?

Q2.Under Section 135A of the Customs Act, 1962, which of the following is a necessary condition for a court to convict a person of the offence of preparation?

Q3.How does the maximum prison sentence for illegal preparation under Section 135A of the Customs Act, 1962 compare to the maximum sentence for actual major evasion under Section 135 of the same Act?

Q4.Under Section 135A of the Customs Act, 1962, the offence of preparation specifically applies to which type of movement of goods?

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