128A. Offences in relation to falsifying documents

counterfeits or falsifies, or uses, when counterfeited or falsified —

any document which is or may be required under this Act; or

any document used in the transaction of any business or matter relating to customs; or

fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to customs,shall be guilty of an offence.