DEEPFAKE INVOICES & AI-GENERATED DOCUMENTATION FRAUDS: LEGAL READINESS OF INDIAN CUSTOMS

AUTHOR – FAIZ AKHTAR KHAN, STUDENT AT KIIT SCHOOL OF LAW, BHUBANESWAR, INDIA

BEST CITATION – FAIZ AKHTAR KHAN, WEAPONIZATION OF CUSTOMS DUTIES: THE US–CHINA TRADE WAR, ILE TAXATION LAW AND LEGAL STUDIES (TLLS), 3 (1) OF 2025, PG. 22-31, APIS – 3920 – 0024 & ISSN – 2583-9551

ABSTRACT

Artificial Intelligence is enabling the creation of highly realistic forged invoices and trade documents, posing fresh challenges for customs authorities. In India, existing laws – primarily the Customs Act, 1962; Information Technology Act, 2000; Indian Penal Code, 1860; and Evidence Act, 1872 – address fraud, forgery, and electronic evidence. However, these were not designed with AI-synthetic documents in mind. Current practice relies on risk-based profiling and post-hoc investigations (e.g., cases of forged export invoices). No prominent Indian case specifically involves “deepfake” invoices, although related cyberfraud incidents (like voice-cloned scams) have surged. This paper analyses the relevant legal provisions (Sections 114AA of the Customs Act; Sections 66C–66D of the IT Act; IPC Sections 463–471; Evidence Act Sections 65A–65B; etc.), notes enforcement gaps (e.g. needing digital‐evidence certificates under Customs Act Section 139C), and recommends reforms. Suggestions include explicitly criminalizing AI-generated document forgery, adopting standardized forensic protocols (ISO/IEC 27037), enhancing international collaboration (WCO mutual assistance), and strengthening internal customs compliance and training for digital fraud detection.

Keywords: Artificial Intelligence (AI), Deepfake invoices, AI-generated trade documents, Customs fraud, Indian Customs, Customs Act 1962 (Section 114AA, Section 139C), Information Technology Act 2000 (Sections 66C–66D), Cyberfraud, Digital-forensics standards (ISO/IEC 27037), WCO mutual assistance