Sections 135A-135B explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 135A makes it an offence to make preparation to export goods in contravention of the Act, where the circumstances show a determination to carry out the intention. Section 135B allows the court that convicts a person under the Act to have the person's name, place of business or residence and the nature of the contravention published at that person's expense.
This article is based on the text as per the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check later Finance Act changes to these sections before acting.
Section 135A punishes preparation to export goods in contravention of the Act, with imprisonment up to three years, or fine, or both, if it may reasonably be inferred that, but for circumstances independent of the person's will, the person is determined to carry out the intention. Section 135B lets the convicting court order publication of the convicted person's name and particulars at the person's expense, but not before the appeal period has run out or an appeal has been disposed of.
Section 135A: preparation
Section 135A reads, in substance, in three parts.
- The act. A person makes preparation to export any goods in contravention of the provisions of the Act.
- The inference. 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.
- The punishment. Imprisonment for a term which may extend to three years, or fine, or both.
The footnote shows the section was inserted by the Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973 (36 of 1973), section 6, with effect from 1 September 1973.
How it differs from an attempt
Section 135(1)(c) deals with a person who "attempts to export" goods which he knows or has reason to believe are liable to confiscation under section 113; our article on section 135 sets that out. Section 135A is a step earlier: it speaks of "preparation". The text itself draws the line by requiring that the circumstances support a reasonable inference of determination to commit the offence, and that the person was only held back by circumstances independent of his will. The Act does not define "preparation" and gives no list of acts that would count, so no list is given here. If an allegation of this kind reaches you, our legal dispute resolution team can read the notice with you.
The reason this matters to exporters is practical. A consignment stopped at the stuffing stage, before a shipping bill is filed or before goods reach the port, may still fall within the words if the other conditions of the text are met. Whether a particular step is preparation, and not mere planning, depends on facts that only a case file can show.
The condition "in contravention of the provisions of this Act"
The section speaks of preparation to export "in contravention of the provisions of this Act". The goods themselves are not described by value or category in section 135A. Contrast section 135(1), which sets thresholds for the serious band; section 135A prints a single maximum of three years. Section 113 lists the cases in which export goods are liable to confiscation; our article on section 113 explains them.
An invented example. Anand Exports packs cartons of a restricted item into containers labelled with a harmless description and brings them near the port, but the consignment is intercepted before any shipping bill is filed. If the circumstances support the inference the section requires, section 135A is the provision in the Act that speaks to preparation. If you ever face a similar allegation, take advice before making a statement.
Prosecution needs sanction
Section 137(1) says no court shall take cognizance of an offence under section 135A except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs. Section 137(3) also mentions persons "allowed to compound once in respect of any offence under sections 135 and 135A" in a proviso. Our article on section 137 explains both. Section 138 allows summary trial for offences of the chapter other than those it carves out; section 135A is not one of the carve-outs printed there.
Section 135B: power of court to publish name and particulars
Section 135B is headed "Power of court to publish name, place of business, etc., of persons convicted under the Act". It has three sub-sections.
| Sub-section | What it says |
|---|---|
| (1) | Where a person is convicted under the Act for contravention of any of its provisions, the convicting court may cause the name and place of business or residence of the person, the nature of the contravention, the fact of conviction and such other particulars as the court considers appropriate to be published at the expense of that person, in such newspapers or in such manner as the court may direct |
| (2) | No publication under sub-section (1) shall be made until the period for preferring an appeal against the court's orders has expired without any appeal having been preferred, or an appeal, if preferred, has been disposed of |
| (3) | The expenses of any publication under sub-section (1) shall be recoverable from the convicted person as if it were a fine imposed by the court |
Points worth noting:
- It is discretionary. The text says it "shall be competent for the court" to cause publication. It does not require it.
- It follows conviction. The trigger is a conviction for contravention of any provision of the Act, not only the offence sections of Chapter XVI. This is the wording of the sub-section.
- It waits for the appeal. Sub-section (2) delays publication until the appeal period has expired, or until an appeal has been disposed of. A person who appeals therefore does not face publication while the appeal is pending.
- The convicted person pays. The cost is borne by the convicted person and is recoverable as if it were a fine.
- Particulars are left to the court. Apart from the name, place of business or residence, nature of the contravention and the fact of conviction, the court may include "such other particulars" as it considers appropriate.
The footnote shows section 135B was inserted by the same 1973 Amendment Act, section 6, with effect from 1 September 1973.
The section is self-contained: it prints no form, fee or procedure for the publication itself, and leaves the manner to the direction of the court.
Why a business should care about publication
For a trader, a published conviction can affect relationships with banks, buyers and logistics partners. Because publication is after conviction and after the appeal stage, the more practical protection lies in managing the matter early: clean documentation, accurate declarations and careful use of agents. Our customs compliance checklist for exporters can help you review your export file. Our article on sections 132 to 134 covers the other early offence sections in the chapter.
Need help with an export-related allegation?
If your export consignment has been stopped or an officer alleges preparation to export in contravention of the Act, we can help you understand the text and plan the response. Contact our legal dispute resolution team for a review of the notice and the documents.
Key takeaways
- Section 135A punishes preparation to export goods in contravention of the Act, with imprisonment up to three years, or fine, or both.
- The section requires a reasonable inference of determination to commit the offence, held back only by circumstances independent of the person's will.
- Prosecution under section 135A needs sanction under section 137(1).
- Section 135B lets the convicting court publish the name, place of business or residence, nature of the contravention and the fact of conviction.
- Publication waits until the appeal period has passed or an appeal is disposed of, and the cost is recoverable from the convicted person as if it were a fine.
Read next
- Section 135: evasion of duty or prohibitions, punishment
- Section 137: cognizance and compounding of offences
- Section 113: confiscation of goods attempted to be improperly exported
- Customs compliance checklist for exporters
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.