Customs penalty rules: prompt payment of determined duty and interest reduces the payable penalty under amended provisions.

Amendment caps penalties for dutiable goods (excluding prohibited goods and subject to section 114A) by reference to the duty sought to be evaded or a prescribed minimum, and provides that if the determined duty and interest are paid promptly after communication of the officer's order, the payable penalty is reduced to a fraction of the penalty otherwise determined, thereby creating a prompt payment penalty reduction mechanism.

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