Section 1 - Willful Misrepresentation Of Cost Of Goods Or Services Section 2 - Persons Concerned In Offence Under Section 1 Section 2A - Certain Export Prices Deemed Unsatisfactory Section 2B - Certain Misrepresentations In Export Transactions To Constitute Offences Section 2C - Misrepresentation Of Consignee Section 2D - Misrepresentation Of Quality Or Quantity Of Exports Section 2E - Export Of Services Section 2F - Definition Of World Market Price Section 3 - Ascertainment Of Amount Transferred By Willful Misrepresentation Section 4 - Penalty Of Ten Times The Amount Transferred By Wilful Misrepresentation Section 5 - Penalty Payable In Foreign Exchange Section 6 - Further Penalty On Failure To Pay Foreign Exchange Section 7 - Offences By Bodies Of Persons Section 8 - Jurisdiction Of Courts, Etc Section 9 - Foreign Exchange To Be Paid To Consolidated Fund Section 10 - Decree To Apply Whether Money Transferred Or Not