Customs penalty for contravention of concessional import rules applies to importers and job workers, without prejudice to other action.

Contravention of the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 by an importer or a job worker, including abetment of such contravention, attracts a penalty equal to the amount specified under clause (ii) of sub-section (2) of section 158. The penalty applies without prejudice to any other action under the Customs Act, the rules or regulations made under it, or any other law in force.

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