Increased penalties and confiscation for contravening excise rules to evade duty; manufacturers face duty based or higher penalties.

Amendments to section 37 increase fixed monetary penalties and reform penalty caps: deliberate contravention of excise rules to evade duty now attracts confiscation of the goods and a penalty equal to the duty leviable on the goods or a higher fixed amount, whichever is greater; penalty caps formerly linked to multiples of goods' value or lower fixed sums are replaced by duty linked or higher fixed penalties.

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