The govt. has proposed new amendments in the Customs Act to control trade mis-invoicing used for transfer of funds across borders based on the false declaration of price, quantity or quality on an invoice. In this regard, a new section 32C was proposed in the customs Act 1969. Chairman FBR Shabbar Zaidi has ordered to identify the extent of mis-invoicing in export declarations in order to ascertain the suspected items or sectors and destination for such mis-declarations. In order to penalize the officers and taxpayers who are involved in commission or omission of an act for personal benefits and undue advantage, a new Section 156A is proposed in the Customs Act, which makes both the officers and the taxpayer liable for criminal proceedings in such cases.