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Penalties in respect of improper exportation of goods - CBEC's Customs Manual 2023 - Customs

Extract

..... under Section 113, or abets the doing or omission of such an act, shall be liable to penalties as follows: (i) In the case of goods in respect of which any prohibition is in force under Customs Act, 1962 or any other law for the time being in force, .....

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Penalties in respect of improper exportation of goods - CBEC s Customs Manual 2023 - Customs

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..... paid within 30 days from the date of communication of the order, the amount of penalty liable to be paid by such person under this section shall be 25% of the penalty so determined. (iii) In the case of any other goods, to a penalty not exceeding the .....

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Penalties in respect of improper exportation of goods - CBEC s Customs Manual 2023 - Customs

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