Section 117 - Penalties for contravention, etc., not expressly mentioned - Customs Act, 1962

SECTION 117. Penalties for contravention, etc., not expressly mentioned. - Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding 2 [ four lakh rupees ] . ----------------- Notes : 1. Substituted for ten thousand rupees , by Finance Act, 2008, w.e.f. 10.5.2008. 2. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 before it was read as 1 [one lakh rupees]