| 132 False declaration, false documents, etc |
| 133 Obstruction of officer of customs |
| 134 Refusal to be X-rayed |
| 135 Evasion of duty or prohibitions |
| 135A Preparation |
| 135B Power of court to publish name, place of business, etc., of persons convicted under the Act |
| 136 Offences by officers of customs |
| 137 Cognizance of offences |
| 138 Offences to be tried summarily |
| 138A Presumption of culpable mental state |
| 138B Relevancy of statements under certain circumstances |
| 138C Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence |
| 135AA Protection of data. |
| 139 Presumption as to documents in certain cases |
| 140 Offences by companies |
| 140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 |