Evasion of duty or prohibitions . — 5 [(1) Without prejudice to any action that may be taken under this Act,… — LIST OF AMENDING ACTS

Evasion of duty or prohibitions . — 5 [(1) Without prejudice to any action that may be taken under this Act, if any person—

135. Evasion of duty or prohibitions . — 5 [(1) Without prejudice to any action that may be taken under this Act, if any person— (a) is in relation to any goods in any way knowingly concerned in misdeclaration of value or in any fraudulent evasion or attempt at evasion of any duty chargeable thereon or of any prohibition for the time being imposed under this Act or any other law for the time being in force with respect to such goods; or (b) acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with

Section 135