Penalty for failure to comply with track and trace mechanism imposes a higher fixed or tax-proportionate sanction.

The insertion creates an additional penal provision for persons subject to the track and trace mechanism, making contravention independently liable to an extra penalty equal to the higher of a specified fixed sum or a proportion of the tax payable on such goods, imposed in addition to any penalty under existing penalty chapters or other provisions of the Act. The provision applies notwithstanding other Act provisions and targets persons within the category required to comply with the track and trace requirement.

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