70. In section 158 of the Customs Act, in sub-section (2), for clause (ii), the following clause shall be substituted, namely:—
"(ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable to a penalty which may extend to fifty thousand rupees.".
