Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Acts, Rules & Regulation Central Excise Acts Chapter 11-Of false evidence and offences against public justice
206. Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution. -

Whoever fraudulently moves, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein from being taken as a forfeiture or in satisfaction of a fine, under a sentence which has been pronounced or which he knows to be likely to be pronounced by a Court of Justice or other competent authority, or from being taken a execution of a decree or order which has been made, or which he knows to be likely to be made by a Court of Justice in a civil suit, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
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