Other penalties - CBEC's Customs Manual 2023 - Customs

..... 8. Other penalties: 8.1 If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of the Customs Act, 1962, then in terms of Section 114AA of the said act, such person shall be liable to a penalty not exceeding five times the value of goods. 8.2 In terms of Section 116 of the Customs Act, 1962 if any goods load .....

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Other penalties - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x